It is now more than thirty years since the reform of corporate insolvency law in the United Kingdom (UK) focused on the promotion of a 'rescue culture,' a trend which started with the work of the Cork Committee chaired by Sir Kenneth Cork. The Cork Committee in its Report recommended encouraging the continuation and disposal of a corporate debtors' business as a going concern wherever possible, and the Government responded to Cork's recommendation by introducing Administration and Company Voluntary Arrangement ('CVA') in the Insolvency Act 1986 ('IA 1986'). The corporate insolvency laws in the UK have been subject to considerable scrutiny and reform, culminating in the implementation of two distinct but related nieces of legislation bearing upon corporate rescue; the Insolvency Act 2000 (IA 2000) and the Enterprise Act 2002 (EA).

Corporate social responsibility (CSR) is a global phenomenon receiving increased interest from scholars and professionals, resulting in a significant body of literature on and for its use. However, the literature generated around CSR is often criticized for being biased towards the Western countries and their contextual specifications. This study suggests that the contextual dynamics associated with developing countries require careful examination of the phenomenon within the realm of its implementation, especially when executed in a region with strong religious dominance. Using a constructive grounded theory strategy, sixty-three intensive interviews were conducted with directors of for-profit, governmental and non-governmental organisations. Data from secondary sources were utilised as well. The information was rigorously analysed through a systematic process of coding, categorisation and theoretical construction to identify results grounded in respondents’ voice and experience with the phenomenon of investigation. These results indicate that the specification of the Middle Eastern region exerts significant pressure on the CSR activities of the organisations by resulting in the implementation of four distinct approaches to CSR. Largely, organisations are driven by coercive pressures to become involved in CSR, as their forms of CSR activity are used to mitigate contextual dynamics associated with the local environment. As result of these dynamics, stakeholder power obtains different dimensions that translate to community-focused forms of CSR activity. The findings also suggest that contrary to the Western CSR approach closely aligned with traditional corporate practice, the Middle Eastern practice of CSR is largely shaped by religious postulates identified in Islam. That translates to individual level motivations to become involved in CSR that consequently shape organisational behaviour and CSR conduct. This study contributes to expanding the theoretical scope of Western CSR literature, literature on CSR in developing and Middle Eastern countries, as well as in relation to stakeholder theory. Also, the study makes a significant contribution to the practice of CSR in the examined region by identifying potential areas of improvement and development for practitioners.

This study examines the effects of corporate ethics on corporate financial performance by focusing on internal stakeholders. I hypothesize that corporate ethics positively affects corporate financial performance when focusing on internal stakeholders. In order to test four hypotheses, data from 5719 companies in varying countries and industries is retrieved from the Asset4 and Worldscope database. Contrary to our expectations, the results show that corporate ethics does not affect financial performance when focusing on internal stakeholders. These findings are combined with the results of previous studies in order to formulate practical implications. Furthermore, based on our results and prior literature we identify desirable improvements in the theoretical framework, variable measurement and sample selection.

L’e-réputation corporate constitue une des clés du succès et de la pérennité des entreprises ; elle est difficilement maîtrisable et son management est complexe. L’influence des messages traditionnels corporate (signaux directs émis par l’entreprise) est amoindrie au profit des médias gagnés qui ne cessent de prendre de l’ampleur. Les praticiens et les chercheurs s’interrogent sur les leviers d’action alternatifs. La voix digitale des employés, principalement sur les réseaux sociaux professionnels, semble être une ressource sous-estimée par les entreprises. Cette recherche vise à répondre au questionnement général suivant : l’entreprise peut-elle gérer la construction de son e-réputation corporate afin d’en influencer sa perception en utilisant la voix de ses employés via l’e-contenu de leur « Profil » sur les réseaux sociaux professionnels ? Deux études quantitatives analysent l’usage effectif de l’e-contenu des Pages Entreprises LinkedIn (PEL) et des Pages Personnelles LinkedIn (PPL) ainsi que la perception de la qualité et de la notoriété des PEL et des PPL. Une troisième étude teste l’influence des index d’informations et de visibilité des PEL ainsi que des index de citation et de participation des PPL sur l’e-réputation corporate perçue des PEL et des PPL. L’effet modérateur de la crédibilité perçue des PEL et des PPL est aussi testé. Les résultats – issus de l’analyse de 10 PEL, 1 000 PPL et 1 500 individus – confirment le rôle majeur de la voix digitale des employés dans la construction de l’e-réputation corporate. / Corporate e-reputation is one of the main key’s to a company’s success and durability; it is not easy to control and its management is complex. The influence of corporate traditional messages (direct signals produced by companies) has reduced in favor of earned medias that never stop spreading. Both professionals and academics wonder about alternative solutions.The digital voice of employees, mainly on professional social networks, seems to be an interesting resource companies still underestimate. This research aims to answer the following general question: can a company build its corporate e-reputation, in order to influence perception, using the voice of its employees through the e-content of their “Profile” on professional social networks? Two quantitative studies (I have conducted) analyze the effective use of LinkedIn Business Pages’ (LBP) and LinkedIn Personal Pages’ (LPP) content as well as the perception of LBP’s and LPP’s quality and renown. A third study tests the influence of LBP’s information and visibility index as well as LPP’s quotation and participation index on LBP’s and LPP’s perceived corporate e-reputation. The moderator role of LBP’s and LPP’s perceived credibility is also discussed. Results – following from the analysis of 10 LBP, 1 000 LPP and 1 500 subjects – confirm the essential role of employees’ digital voice with regard to corporate e-reputation building.

The social responsibility of corporations has become a topical issue. This is particularly so in relation to the ways and means of achieving harmony and congruency with social expectations. With the growing importance that corporations now place on meeting contemporary demands for extra-commercial engagement placed on them by society, regulating corporate activity in this area has come under intense public and legal scrutiny. In what can be described as a departure from the norm, the use of legislation to mandate and govern corporate social responsibility (CSR) is becoming increasingly perceived as an effective regulatory method in emerging economies. India, Mauritius, Indonesia and the Philippines have adopted legislation with regard to CSR. In Nigeria, however, several attempts at legislating on CSR have failed. This study shows that a multiplicity of factors is responsible for this development. This thesis posits that while the adoption of international CSR standards is encouraged through various international activities, only an autochthonous approach which recognises the peculiarities of the Nigerian state can promote the desired legislative objective on mandating CSR. This study explores the prospects of mandating CSR by legislation in Nigeria and suggests reforms deemed necessary for achieving the objective of mandatory CSR.

The purpose of the present thesis is to provide a detailed descriptive account of recent Corporate Internet Reporting (CIR) practices amongst non-financial companies listed on the Egyptian Exchange (EGX), and explore the perceptions of both users and preparers of corporate information concerning this phenomenon in Egypt. The investigation involves: (i) a disclosure index analysis of CIR practices amongst the sampled companies at two points in time – December 2010 and December 2011 – in order to determine the extent of such practices and ascertain whether this has changed across time; (ii) interviews with users (private investors and financial analysts) and preparers (company officials) of corporate information, in order to gather the views of those individuals concerning CIR in Egypt; and (iii) a questionnaire survey of a wider sample of users and preparers of corporate information, in order to explore the perceptions of a relatively large number of users and preparers regarding CIR in Egypt and thereby complement the disclosure index and interview results. The results suggest that the extent of CIR practices amongst the sampled companies is still limited and there has been little improvement over the investigated period. The results also report great variations amongst the investigated companies concerning the extent to which they embrace the power of the internet for reporting purposes as the full possibilities of the internet in this regard appear not to have yet been realised. However, the practice is found to have a potentially positive impact on the understandability, relevance and comparability of corporate information disseminated online, while its impact on reliability is still questionable. The results from the interview analysis reveal that: (i) the majority of participants were broadly satisfied with Egypt’s internet infrastructure; (ii) interviewees were intensive users of the internet, including accessing online corporate information; and (iii) notwithstanding the previous point, hard copy reports remain the most important source of corporate financial disclosure in Egypt. Views regarding the future of CIR were mixed; participants highlighted some problems associated with CIR and indicated a belief that such practices in Egypt are still very limited compared to those found in developed capital markets. Nonetheless, CIR practices are seen as potentially having a positive impact on the understandability, relevance, and comparability of accounting information, although this was not the case with regard to reliability. The results of the questionnaire survey indicate that the need to offer an image of modernity and to provide financial information are the most important reasons for engaging in CIR practices in Egypt. The participants were reasonably satisfied with most of the investigated issues, although a significant difference was evident amongst the respondent groups concerning the security and privacy of information disseminated via the internet. The results support those from the interviews in suggesting that hard copy annual reports are viewed as the most important source of disclosure in Egypt, with the respondents viewing CIR practices as a supplement to, rather than a substitute for, hard copy reports. Finally, the findings support those from the rest of the empirical work in suggesting that, with the exception of reliability, the respondents saw CIR practices as having a potentially positive impact on the qualitative characteristics of accounting information set out in the IASC Framework (1989); this view was shared by users and preparers alike, in contrast to the interviewees, the questionnaire respondents saw CIR practices as having an impact on the cost of capital and share prices, but this view was not overwhelming.

Based on the institutional logic that enterprises will conform with the immediate cultural values and settings in a nation, the important influence of culture on corporate governance has been acknowledged in recent research. It has been shown that the quality of corporate governance varies strongly within regions and globally. Therefore, tests of cultural influences on single components of corporate governance or surrogates thereof have been conducted and their outcomes discussed. This research investigates the influence of culture on corporate governance using all 6 Hofstede cultural dimensions and a uniquely broad set of corporate governance factors that are present in reality. Using 565,787 year observations relating to 18,344 companies in 41 countries for the years 2010-2015, the results of cross-sectional regression analysis with appropriate control variables is presented. The ensuing results further enhance our understanding of culture's influence on the composition of the board of directors and will help regulators and lawmakers in their endeavors to improve relevant legislation as well as allow multinational companies to design effective and reliable corporate governance structures in their enterprises. In my analysis, I find a substantial influence of cultural dimensions on the structural elements of the composition of the board of directors around the globe. In particular board independence, time on the board, gender diversity, and absolute size of the board are impacted by the surrounding cultural environment of the enterprise. These results also hold true in a robustness test with alternative cultural dimensions. A final moderating test gives some evidence of the moderating influence the cultural environment has on the relationship between board structural elements and the quality of corporate governance.

This study attempts to achieve two things. Firstly it contextualizes corporate citizenship drawing on scholarly, government, media, legal and business discourses which when viewed as a whole, reveals the importance of exchange as a central determinant in how all the major themes or subfields of corporate citizenship function and subsequently become valued within public discourse. Secondly, it reports on exploratory action research where I as a researcher occupied a central role in understanding and contributing towards how organizational settings socially construct and evolve corporate citizenship in real time through various exchange behaviour, drawing from four years field research within BP and its interactions with the external world. This research contributes to new knowledge by building a rare contextual understanding into how cultural change evolves over time within an organization, from its public face, through policy, down into employee and stakeholder reactions, including identifying the crucial role played by Cultural bridges’ in shifting entrenched organizational culture towards embracing new, more sustainable ways of doing business, and additionally how practitioners can legitimately act as a researcher in facilitating this process by assisting an organization to move from simple, transactional relationships to more sustainable integrated social, financial and environmental exchange between business and its broader context. Importantly, this research develops entirely new theoretical models for understanding the social application and commercial value of corporate citizenship to both business and society.

<p>Corporate Citizenship, Corporate Social Responsibility, socialt ansvarstagande, hållbarhet</p>

<p>Corporate Social Responsibility (CSR) is the act of taking social responsibility above what you need to do as a corporation. It can be of social, ethical or environmental character, for example an engagement in a local school or a voluntary reduction of pollution within the business buildings. There is no global standard concerning CSR, thus creating a definition gap where organisations are free to create their own definitions of the subject. This is in turn generating validity problems. Some companies are forced to behave as responsible corporate citizens by external pressure groups, for example by negative media attention. Others, though they are not as numerous, choose to implement CSR voluntary. An absolute model of CSR does not exist, since CSR is a concept with many different definitions. There are however two extreme schools that tries to explain CSR. Some argue that CSR is in the interest of all stakeholders, while others claim that CSR is a distraction from the shareholders interest. We have selected three models in order to give an overall picture. These will not however be used to validate the reality.</p><p>We argue in our thesis that CSR can be used as a tool within the area of reputation marketing. The purpose is therefore to research this argument with accurate research methods. We conducted a qualitative survey, with a company within the business to business service sector in Sweden, and compared it with a quantitative survey amongst the company’s clients, combined with existing theories concerning CSR as a concept. This is done in order to see whether CSR has made an impact upon the clients’ selection process, whilst choosing service providers.</p><p>Our findings show that there are other, more pressing interest areas that are important for the customers within this sector of business. But as pointed out by the service company itself, CSR is not doing any harm to the company, and in the long run, the overall trend is an increase in CSR-associated activities throughout the business environment.</p>