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Product stewardship: institutionalising corporate responsibility for packaging in AustraliaLewis, Helen, lewis.helen@bigpond.com January 2009 (has links)
This research investigates the responsiveness of companies in the Australian packaging supply chain to stakeholder concerns about the environmental impacts of packaging. The National Packaging Covenant (NPC), which was introduced in 1999, is based on the principle of shared responsibility for the 'life cycle' environmental impacts of packaging. This principle is commonly referred to as 'product stewardship' (PS). The primary focus of the thesis is corporate environmental policies and practices, but within a broader institutional framework. The institutionalisation of PS as a relatively new framework for corporate behaviour is occurring within an 'organisational field' at several levels. At the broadest (macro) level it is being institutionalised through the interaction of the state, industry associations and environmental non-government organisations (ENGOs) in policy processes. Within the packaging supply chain (meso level) it is being institutionalised through changes to corporate policy and practice within different sectors of the packaging supply chain, including raw material suppliers, packaging manufacturers, product manufacturers (brand owners) and retailers. Within individual firms (micro level) PS is being institutionalised through the interaction of functional groups with different interests, allegiances and stakeholders. At a macro level the institutionalisation of PS as the solution to the perceived 'packaging problem' is linked to the relative power of the industry coalition in policy negotiations and the deregulatory approach to policy making within federal and state governments. Within this environment, companies have sought to maintain or enhance organisational legitimacy by developing policies and practices that institutionalise PS in the way they do business. The responsiveness of companies in different industry sectors is evaluated by examining the PS policies and practices of 30 large companies in the Australian packaging supply chain. The results show that companies are acting to reduce the environmental impacts of packaging, but most are only doing the minimum required to meet public expectations. The research also found a significant gap between the performance of the beverage and packaging manufacturers and retailers. This reflects, at least in part, the fact that beverage and packaging manufacturers have a longer history of exposure to interest group pressure on this issue. Decision-making within individual companies is also driven by corporate policies on environmental and social responsibility, which in turn appear to be linked to industry sector, company size and country of origin. Most companies are focusing on strategies which achieve both environmental and financial savings. This reflects the competitive nature of the industry and the pressure being imposed on companies, by their customers, to reduce supply chain costs. It is also consistent with the voluntary and flexible nature of the NPC, which allows individual companies to choose strategies that support other business objectives. However, while this approach is likely to achieve incremental improvements, it may not meet the expectations of some government agencies and ENGOs for more rapid and substantial reductions in packaging waste. Companies in the packaging supply chain face a continuing challenge to maintain their legitimacy in the face of ongoing stakeholder concerns about their products.
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Assurance reporting and the communication process: impacts on report users' perceptions and decision-makingPflugrath, Gary, Accounting, Australian School of Business, UNSW January 2008 (has links)
This thesis investigates the effectiveness of communication between assurors and assurance report users, and the role that assurance reports play in this process. It comprises two behavioural experiments undertaken in the context of: (i) wording changes to the audit report (developed product) using shareholders as participants; and (ii) the role of assurance and type of assurance provider for corporate social responsibility reporting (evolving product), using financial analysts as participants. In both studies effectiveness of communication is examined in terms of report users?? perceptions and investment decision-making. The theoretical framework used in these studies is adapted from a communications model developed by Shannon and Weaver (1949), and supplemented by psychology research focused on source credibility (Birnbaum and Stegner, 1979). Two key elements of the communication process are recognised; the: (i) message transmitted; and (ii) source of the message. The first element is considered in the first experiment; the second element in the second study. Useful feedback is provided to standard-setters. From the first study, report users?? perceptions are not impacted by changes to the wording of the audit report. However, in the second experiment they are affected by differences in the source of the message. In terms of trustworthiness, financial analysts perceive the credibility of the source of corporate social responsibility information to be significantly greater when assured. For a company in an industry with stronger incentives to report positive corporate social responsibility information, they perceive the credibility (trustworthiness, overall credibility) of the source of the information to be significantly greater when assured. They also discern differences between types of assuror whereby the credibility (trustworthiness, expertise, overall credibility) of the source of information is perceived to be greater when assured by a professional accountant than a sustainability expert. A contribution of these experiments is the analysis of report users?? investment decision-making, as well as their perceptions. Differences in the message and source of the message for assurance reporting have no impact on report users?? investment decisions. Differences in characteristics of report users (familiarity with reports, extent to which reports are understandable) appear to impact report users?? perceptions and merits further examination.
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Perceptions of senior managers on corporate social responsibility in the petrochemical industry in MalaysiaYam, Lee Hong January 2007 (has links)
The collapse of WorldCom (USA 2002), Enron (USA 2001), Exxon Valdez (USA 1989) and Union Carbide (India 1984) has inevitably invited tighter scrutiny from the public on unethical business practices. In order to be competitive in today's market economy, businesses need to be socially responsible and sensitive to the interests of various stakeholders, including the environment and society in general. / A study of senior managers' perceptions of CSR is vital as they are the most influential people in an organization, possessing the requisite power and resources to achieve its expectations. The petrochemical industry is chosen in this study due to its highly environmentally sensitive nature. In this research project, the CSR perceptions of senior managers in the petrochemical industry in Malaysia are examined from the perspectives of their demographic attributes, specific organizational characteristics and organizational culture. The main objectives are to study the CSR perceptions of senior of senior managers in the Malaysian petrochemical industry, to analyse the complex relationships among the moderating variables and CSR perceptions, as well as study the relationships among the four types of responsibilities of Carroll's (1979) CSR construct. Multivariate analysis, namely MANOVER, is used to analyse the complex relationships among senior managers' CSR perceptions, their demographic attributes, organizational characteristics and organizational culture. / The research findings indicate that there are simultaneous relationships among the variables correlated with the CSR perceptions of senior managers. These findings can provide useful guidelines in formulating organisational CSR policies, and human resource recruitment policy, as well as in designing training programs to increase CSR awareness among the employees. The CSR perceptions of the senior managers surveyed support Carroll's (1979) CSR model that the economic and legal responsibilities are viewed as more important than ethical and discretionary responsibilities. The relationships among the four types of responsibilities are also found to be consistent with the literature. Content analysis is used to supplement the quantitative analysis to give an overview of CSR in the Malaysian petrochemical industry by understanding the organisational culture pertaining to CSR. It is important to note that all participating companies are committed to being socially responsible in protecting the environment, despite the different levels of emphasis given in their organisational documents. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2007
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Assurance reporting and the communication process: impacts on report users' perceptions and decision-makingPflugrath, Gary, Accounting, Australian School of Business, UNSW January 2008 (has links)
This thesis investigates the effectiveness of communication between assurors and assurance report users, and the role that assurance reports play in this process. It comprises two behavioural experiments undertaken in the context of: (i) wording changes to the audit report (developed product) using shareholders as participants; and (ii) the role of assurance and type of assurance provider for corporate social responsibility reporting (evolving product), using financial analysts as participants. In both studies effectiveness of communication is examined in terms of report users?? perceptions and investment decision-making. The theoretical framework used in these studies is adapted from a communications model developed by Shannon and Weaver (1949), and supplemented by psychology research focused on source credibility (Birnbaum and Stegner, 1979). Two key elements of the communication process are recognised; the: (i) message transmitted; and (ii) source of the message. The first element is considered in the first experiment; the second element in the second study. Useful feedback is provided to standard-setters. From the first study, report users?? perceptions are not impacted by changes to the wording of the audit report. However, in the second experiment they are affected by differences in the source of the message. In terms of trustworthiness, financial analysts perceive the credibility of the source of corporate social responsibility information to be significantly greater when assured. For a company in an industry with stronger incentives to report positive corporate social responsibility information, they perceive the credibility (trustworthiness, overall credibility) of the source of the information to be significantly greater when assured. They also discern differences between types of assuror whereby the credibility (trustworthiness, expertise, overall credibility) of the source of information is perceived to be greater when assured by a professional accountant than a sustainability expert. A contribution of these experiments is the analysis of report users?? investment decision-making, as well as their perceptions. Differences in the message and source of the message for assurance reporting have no impact on report users?? investment decisions. Differences in characteristics of report users (familiarity with reports, extent to which reports are understandable) appear to impact report users?? perceptions and merits further examination.
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Autonomy in Modern Japanese LiteratureTakayashiki, Masahito January 2008 (has links)
Doctor of Philosophy(PhD) / This dissertation aims to examine the manner in which the concept of autonomy (jiritsu) is treated in modern and contemporary Japanese literature. This examination will be performed by analysing the autonomous attitude of a contemporary Japanese writer Nakagami Kenji (1946–1992). This dissertation focuses on examining Nakagami Kenji’s ambivalent attitude towards his act of writing. We will explore the manner in which his act of writing appears to be a paradox between self-identification and the integration into the collective. Then, we will observe the possibility in which Nakagami’s ambivalent attitude is extended to cover Maruyama Masao’s relative definition of autonomy and Karatani Kōjin’s interpretation of Immanuel Kant’s notion of freedom and responsibility. Nakagami’s attempt is certainly not confined to only his works. The notion of autonomy may be applied to perceive a similar thought that was represented by previous writers. We will also examine various never-ending autonomous attempts expressed by Sakaguchi Ango, Miyazawa Kenji and Nakahara Chūya. Moreover, we will analyse how Nakagami’s distrust of the modern Japanese language and his admiration of the body as an undeniable object are reflected in his major novels in detail and attempt to extend this observation into the works of the theatrical artists in the 1960s such as Betsuyaku Minoru, Kara Jūrō, Hijikata Tatsumi and Terayama Shūji and contemporary women writers such as Tsushima Yūko, Takamura Kaoru, Tawada Yōko and Yoshimoto Banana. These writers and artists struggled to establish their autonomous freedom as they encountered the conflict between their individual bodies that personifies their personal autonomy and the modern Japanese language that confines them in the fixed and submissive roles in present-day Japan. In this dissertation, I would like to conclude that Nakagami Kenji’s ambivalent attitude towards his act of writing can be an eternal self-legislation, that is, his endless attempt to establish autonomous freedom, which evolves from the paradox between the individual (body) and the collective (language).
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Making sustainable development ideas operational /Farmar-Bowers, Q. January 2004 (has links)
Thesis (Ph.D.)--University of Melbourne, Dept. of Civil and Environmental Engineering and School of Anthropology, Geography and Environmental Studies, 2005. / Typescript (photocopy). Includes bibliographical references (leaves 223-241).
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Developing sustainable corporations in AustraliaNayak, Raveendra. January 2006 (has links)
Thesis (PhD) - Australian Graduate School of Entrepreneurship, Faculty of Business and Enterprise, Swinburne University of Technology, 2006. / This thesis is submitted in fulfillment of the requirements for the degree Doctor of Philosophy, Australian Graduate School of Entrepreneurship, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 213-231).
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Corporate citizenship a stakeholder approach for defining corporate social performance and identifying measures for assessing it /Davenport, Kimberly S. January 1997 (has links) (PDF)
Thesis (Ph.D.)--Fielding Institute, 1997. / Includes bibliographical references (leaves 186-199).
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Corporate social responsibility in foreign oil firms window-dressing or reality? /Vavro, Caroline. January 1900 (has links)
Thesis (M.A.)--Dalhousie University (Canada), 2007. / Includes bibliographical references.
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Managing corporate brand image through sports sponsorship impacts of sponsorship on building consumer perceptions of corporate ability and social responsibility /Kim, Kihan. January 1900 (has links)
Thesis (Ph.D.)--The University of Texas at Austin, 2006. / Adviser: Patricia A. Stout. Includes bibliographical references.
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