Voluntary sustainability standards (VSS) aim to encourage ethical behaviors of organizations, yet studies show that many VSS adopters do not live up to these promises. Existing literature typically attributes the reason for this ineffectiveness to either policy–practice decoupling, owing to a lack of adhering to VSS requirements, or means–ends decoupling, owing to a lack of adapting to the local context. However, little is known about how the contradictory needs of adherence and adaptation evolve throughout VSS implementation. Building (...) on the knowledge transfer literature, we develop a dynamic conceptual framework that distinguishes two phases of VSS implementation. Specifically, we theorize how tensions emerge in the transition between phases since the first phase primarily calls for adherence, whereas the second calls for adaptation. Applying this framework, we develop propositions to illustrate how these tensions relate to different VSS characteristics: stringency, enforcement, and scope. The article concludes with implications and future research directions for VSS scholarship. (shrink)

Voluntary sustainability standards that establish global rules for firms’ environmental and/or social conduct and allow for verification of firm compliance via third-party certification hold the promise to govern firms’ sustainability conduct in a globalizing world economy. However, the recent proliferation of competing and overlapping global sustainability standards that have been developed by various stakeholders with different agendas, creates uncertainties for firms that likely reduce their propensity to adopt any standard. Without widespread adoption these (...) class='Hi'>standards cannot effectively govern firm conduct and in contrast create barriers for firms’ access to export markets. We suggest that the uncertainties associated with competing standards and the effect of these uncertainties on standard certification decisions are especially large for firms in emerging economies because these firms lack access to information about current and future standards and the resources to obtain certifications to multiple standards. We theoretically propose and empirically identify three distinct sources of sustainability standard uncertainty: diversity of customer requirements, dynamism of customer requirements, and the unpredictability of the future evolution of standard and propose that each of these sources reduces firms’ propensity to obtain certification to any standard. Our empirical results based on certifications to food safety standards by a sample of 97 Mexican food exporting firms confirm that three distinct sources of sustainability standard uncertainty exist and that all of them negatively impact certification. We discuss ethical implications and offer recommendations for both suppliers as well as standard setting organizations. (shrink)

This article analyzes the institutionalization of the global organic agriculture field and sheds new light on the conventionalization debate. The institutions that shape the field form a tripartite standards regime of governance that links standard-setting, certification, and accreditation activities, in a layering of markets for services that are additional to the market for certified organic products. At each of the three poles of the TSR, i.e., for standard-setting, certification, and accreditation, we describe how the corresponding markets were constructed over (...) time and the role of the different actors in their evolution. We analyze the politics at stake among the actors at each pole, their competing or cooperative interests and visions, and the tensions between them in the promotion of markets. Through the lens of the TSR heuristic, we show that the institutionalization of the organic field beginning in the 1990s and its de facto inclusion in the broader sustainability field beginning in the 2000s contribute to a progressive distancing between the organic movement and its initial political project of alterity, to which public and private actors both contribute actively. As a set of interlinked market institutions, the TSR orients and narrows the scope of debate, which becomes restricted to “market-compatible” dimensions and objects. We conclude that the TSR is a promising heuristic for analyzing contemporary global regulation. (shrink)

Voluntary certifications, such as Forestry Stewardship Council in the forestry sector, are used to manage sustainable and socially responsible practices in firms. Even though the certifications are based on standards, it has been reported that adopting firms are nothing but a homogeneous cohort of adopters and in fact differ in their approaches to the certification. In this paper, we conceptualize firms’ approach to certification and link the approaches to various aspects of certification. Using an inductive approach and deriving (...) our data from multiple case studies from forestry FSC certification, we argue that firms’ approach to certification is explained by their development of absorptive capacity, alignment of their organizational routines and their engagement in negotiations with FSC. We also argue that these approaches affect firm’s benefits from certification, their level of adherence to the requirements of the certification and their likelihood to withdraw from the certification. We discuss our findings in view of the literature on absorptive capacity, institutional literature and the literature on collective action and also discuss the implications of the study to voluntary certification literature in general. (shrink)

Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) provides standardized reporting guidelines challenging companies to report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative aspects” in particular can endanger corporate legitimacy if perceived by the stakeholders as not being in (...) line with societal norms and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use to report “negative aspects,” i.e., negative ecological and social impact caused by corporate activity. Using qualitative content analysis of GRI-oriented sustainability reports from companies listed on the US Dow Jones Industrial Average Index and on the German DAX Index, we identified six legitimation strategies. We discuss these strategies regarding to symbolic and substantial management of legitimacy. We show that symbolic legitimation strategies aiming at modifying the perception of legitimizing stakeholders dominate in the reports at hand. Such persuasion, however, does not meet the requirement of impartiality as postulated by the GRI guidelines. Building upon this conclusion we propose a concise characterization of “negative aspects” and develop a GRI-compliant schema of reporting about them. In doing so, we offer a way to improve the overall “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. (shrink)

A major appellate court decision from the United States seriously questions the legal sufficiency of prevailing medical criteria for the determination of death by neurological criteria. There may be a mismatch between legal and medical standards for brain death, requiring the amendment of either or both. In South Australia, a Bill seeks to establish a legal right for a defined category of persons suffering unbearably to request voluntary euthanasia. However, an essential criterion of a voluntary decision is (...) that it is not tainted by undue influence, and this Bill falls short of providing adequate guidance to assess for undue influence. (shrink)

Since the beginning of the new millennium, initiatives known as roundtables have been developed to create voluntary sustainability standards for agricultural commodities. Intended to be private and voluntary in nature, these initiatives claim their legitimacy from their ability to ensure the participation of all categories of stakeholders in horizontal participatory and inclusive processes. This article characterizes the political and material instruments employed as the means of formulating agreement and taking a variety of voices into consideration in (...) these arenas. Referring to the specific case of the “Roundtable on Sustainable Palm Oil”, I undertake a detailed analysis of the tensions relating to different forms of participation, which create a gap between “local minority voices” and international stakeholders—either non-governmental organizations or industries. Local communities and small-scale farmers face difficulties when making their voices heard in the form of debate proposed. Firstly, some participants attempt to re-impose a vertical hierarchical relationship between small-scale farmers or affected communities and company managers/directors in order to deprive the former of their powers of representation and of being able to transform reality. Secondly, the liberalism of interest groups in the roundtable accords value to experts, global knowledge, strategy, and detachment, at the expense of other capabilities of rooted or attached people who come to defend their real lives with a desire to raise critical issues of injustice. In this context, I highlight the capacity of local NGOs to relieve some of those tensions and to help locally affected communities and small-scale farmers introduce public stages for debates, by accommodating other forms of participation apart from the liberal one. By being close to and by restoring their dignity through a specific work of solicitude and care, local NGOs prepare affected people for public speaking. (shrink)

Global concerns over environmental and social issues in agrifood value chains have increased and are reflected in a number of voluntary sustainability standards and regulatory initiatives. However, these initiatives are often based on poor knowledge of production realities, creating a disconnect between producing and consuming countries. Through narrative analysis, this paper reveals asymmetries in the responsibilities of the various actors participating in Ecuadorian banana value chains, providing clear problem- and solution-framings. Despite the broad range of actors interviewed, (...) our analysis reveals convergence in two main narratives that reflect asymmetries amongst local actors in terms of their ability to participate, ability to maintain participation, and adaptation strategies in view of changing external factors. One narrative relates to sustainability adaptations, the cost of which is not shared among all value chain actors. This is combined with a downward trend in the price of bananas and the lack of a differentiated price to account for losses and costs arising from increasing sustainability standards. Another narrative reflects a value chain structure that threatens small-farm survival. It highlights the urgency of protecting small-farm activity by enforcing national regulation and developing new market segments/models that understand small-scale producer reality. Study results show that the multitude of standards is not seen as beneficial and that downstream actors rather wish for common minimum standards to reduce business costs. Compatibility between standards and local realities should be a priority for global sustainability standards adoption. Building on the problems and solution-framings of local value chain links, we give voice to local actors, and link their perceptions to existing literature and discursive politics while contributing to social transparency and addressing the democratic deficit in agrifood value chains. (shrink)

This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability (...) audit movement come from as why? Sustainable development auditing and reporting in Canada is voluntary. Practice varies from an elementary level to a sophisticated integrated assessment of social, environmental, labour, sourcing and trading, and governance issues. The depth of practice and experience in this area depends on several factors, including: corporate commitment, the degree of public perception of sector-wide environmental issues, exposure to legal liability, and the extent of dialogue and transparency associated with the auditing process. Differences of opinion about accounting and auditing standards as well as whether all, or parts of, audits should be independent are explored. The sources of data used for this paper include the EthicScan Corporate 1500 DataBase, The Corporate Ethics Monitor, various reports prepared by EthicScan Canada, and the consultancies of both authors. (shrink)

In this article, we explore the world's response to the increasing impact of carbon emissions on the sobering threat posed by global warming: the carbon offset market. Though the market is a relatively new one, numerous offset providers have quickly emerged under both regulated and voluntary regimes. Owing to the lack of technical literacy of some stakeholders who participate in the market, no common quality or certification structure has yet emerged for providers. To the contrary, the media warns that (...) a relative "cowboy" atmosphere prevails in the current environment, and that there are "widespread instances of people and organizations buying worthless credits that do not yield any reductions in carbon emissions" (Harvey and Fidler, Financial Times, 2007). At this point in the evolution of the market, only a handful of offset provider-rating schemes exist; and, even these systems leave consumers with few answers when they seek to find a means by which to ensure that the said systems are having their intended impact. The purpose of this article is, first, to provide a grounded understanding of the nature of the offset market, a tendency toward carbon neutrality as a possible point of equilibrium, and the ethical tensions that surround it from the perspective of the consuming public. Second, we outline the standards environment for offset providers to illustrate most effectively the need for a single set of criteria among providers that is readily understandable by the common consumer stakeholder. We then explore the differences among the providers and articulate the specific criteria upon which providers may be evaluated by this particular stakeholder constituency, by bringing together best practices based on currently available analyses. Finally, we share the results of preliminary data collection in connection with 117 offset providers and highlight early findings. These findings allow us comparing providers effectively and efficiently on a common scale that services both providers, who thereby have greater guidance for self-assessment purposes, as well as consumer stakeholders, who then have the ability to make useful and more informed choices about carbon emission reduction in the future. (shrink)

This paper examines the relationship between turnover among chief executive officers and corporate sustainability performance by identifying the influence of two major types of succession to the top job and the reasons for change. Our model also integrates the firm’s past prioritization of CSP and the impact of a company’s participation in the Global Reporting Initiative. Upper echelons theory and agency theory frameworks are adopted to understand CSP. Using an analysis of panel data for 88 public companies across 13 (...) years in France, we find that a change of chief executive has a positive and significant effect on CSP 5 years after the change. This positive effect is stronger when the new CEO is recruited from outside the firm. The impact on CSP is invariably positive and significant, except for voluntary departures. The arrival of a new CEO affects CSP less when the firm has already achieved a high standard of CSP and participates in the GRI. These results are obtained after controlling CSP determinants already validated in the literature. The findings show that expectations of CEOs are not solely economic and financial but also concern CSP. In terms of governance, they should prompt shareholders looking to strengthen CSP to choose new CEOs from outside the firm and to encourage the firm to participate in the GRI. (shrink)

Private, voluntary compliance programs, promoted by global corporations and nongovernmental organizations alike, have produced only modest and uneven improvements in working conditions and labor rights in most global supply chains. Through a detailed study of a major global apparel company and its suppliers, this article argues that this compliance model rests on misguided theoretical and empirical assumptions concerning the power of multinational corporations in global supply chains, the role information plays in shaping the behavior of key actors in these (...) production networks, and the appropriate incentives required to change behavior and promote improvements in labor standards in these emergent centers of global production. The authors argue that it is precisely these faulty assumptions and the way they have come to shape various labor compliance initiatives throughout the world—even more than a lack of commitment, resources, or transparency by global brands and their suppliers to these programs—that explain why this compliance-focused model of private voluntary regulation has not succeeded. In contrast, this article documents that a more commitment-oriented approach to improving labor standards coexists and, in many of the same factories, complements the traditional compliance model. This commitment-oriented approach, based on joint problem solving, information exchange, and the diffusion of best practices, is often obscured by the debates over traditional compliance programs but exists in myriad factories throughout the world and has led to sustained improvements in working conditions and labor rights at these workplaces. (shrink)

Many nongovernmental forms of business regulation aim at reducing ethical violations in commerce. We argue that such nongovernmental ethics standards, while often laudable, raise their own ethical challenges. In particular, when such standards place burdens upon vulnerable market participants (often, though not always, SMEs), they do so without the backing of traditional legitimate political authority. We argue that this constitutes a structural analogy to wars of humanitarian intervention. Moreover, we show that, while some harms imposed by such (...) class='Hi'>standards are desirable, others are best thought of as a form of collateral damage. We thus look at the well-developed literature on just war theory for inspiration and find that the principles of jus ad bellum and jus in bello contain many insights that can be fruitfully adapted to the case of nongovernmental standard-setting. Consequently, we propose the Ius ad Normam—a set of principles that should guide would-be standard-setters in assessing whether imposing those burdens is ethically justifiable in particular cases. We also discuss how powerful multinational businesses often act simultaneously as standard-takers and standard-setters and explore the normative implications of this dual role. (shrink)

This study investigates the distinct and joint effects of corporate social performance, firm size, and visibility on a company’s decision to disclose sustainability-related information through sustainability reports. It seeks to provide more nuanced explanations for why certain companies tend to extensively report on their sustainability performance. First, while prior studies have predominantly focused on environmental reporting, the current analysis considers comprehensive sustainability reports that include both environmental and social issues. Second, the article argues that the effects (...) of two important antecedents of legitimacy pressure—firm size and organizational visibility—should be analyzed separately rather than restricting the analysis on the effects of legitimacy pressure per se. Third, it argues that the hypothesized effects are nonlinear because the marginal costs and benefits of sustainability reporting vary with a company’s CSP level, its size, and its visibility in the public. Finally, although there is a strong link between CSP and sustainability reporting, the strength of this link depends on its size and visibility. The study of 280 companies in environmentally and socially sensitive industries provides considerable support for these hypotheses, including evidence that size and visibility independently affect sustainability reporting and that the shape of the CSP/sustainability reporting link is contingent upon firm size and visibility. (shrink)

On April 19, 2024, the New York Declaration on Animal Consciousness was announced at the “Emerging Science of Animal Consciousness” conference held at New York University. The New York Declaration is an effort to showcase a scientific consensus on the presence of conscious experiences across all vertebrates (including reptiles, amphibians, and fish) and many invertebrates (at least including cephalopods, decapod crustaceans, and insects). Scientifically, the New York Declaration marks a significant advancement for humanity. However, it also brings heightened awareness to (...) the moral challenges associated with animals that have conscious experiences (or phenomenal consciousness). This article will discuss philosophical approaches to the moral issue of killing sentient beings, thereby highlighting an existing moral dilemma in human society: In sustaining human survival, a species considered to have morality, we have to violate our own moral standards by killing other species with intrinsic value, consciousness, or sentience. This moral dilemma has long been present in human society. Various solutions have been proposed and implemented in practice to address this issue, such as the non-violence and vegetarian approach of Buddhism, the application of Islamic law and sacred rituals to animals in Islam, animal rights movements and voluntary extinction in Western countries, and the technology producing meat using animal cells. However, despite these approaches, we have not yet been able to fully resolve the dilemma, as sentient beings continue to be killed for our survival. We believe the most feasible solution is to change the current food consumption culture, build an eco-surplus culture to mitigate climate change, prevent deforestation, and promote peace. (shrink)

Voluntary management standards for social and environmental performance ideally help to define and improve firms’ related capabilities. These standards, however, have largely failed to improve such performance as intended. Over-emphasis on institutional factors leading to adoption of these standards has neglected the role of firms’ existing capabilities. External pressures can drive firms to adopt standards more than their technical capacity to employ them. This can lead to problems of “fit” between institutional requirements and a firm’s (...) existing capabilities . We describe a conceptual model that considers the impact of an interaction between a firm’s institutional requirements and its existing capabilities on standards failure. We suggest solutions that align institutional requirements to appropriate governance forms as a means to improve standards success. We contribute to theory by describing the role of firms’ internal capabilities to the success of voluntary management standards and the reliability of self-regulation generally. (shrink)

This paper addresses the issue of the influence of global governance institutions, particularly international sustainability standards, on a firm’s intra-organizational practices. More precisely, we provide an exploratory empirical view of the impact of the Global Reporting Initiative on a multinational corporation’s corporate social responsibility management practices. We investigate standard compliance by comparing the stated intention of the use of the GRI with its actual use and the consequent effects within the firm. Based on an in-depth case study, our (...) findings illustrate the processes and consequences of the translation of the GRI within the organization. We show that substantive standard adoption can lead to unintended consequences on CSR management practices; specifically it can influence the management structure and CSR committee function; the choice of CSR activities, the relationships between subsidiaries, the temporal dimension of CSR management and the interpretation of CSR performance. We also highlight the need to look at the relationship dynamics between standards. Finally, we illustrate and discuss the role of reporting and its influence on management in order to better understand the internal issues arising from compliance with standards. (shrink)

The last ten years have seen particularly strong changes in corporate social responsibility (CSR), with the introduction of new instruments such as the UnitedNations Global Compact (UNGC) in 2000 and the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines in 1998. These instruments propose voluntary tools to address CSR. In November 2010, the International Organization for Standardization (ISO) released the new social responsibility guidance under ISO 26000. It is important to understand the contribution of ISO 26000 to already existing (...) CSR instruments and the connections between them. This article discusses whether companies need ISO 26000 if they already implemented UNGC and GRI: is there redundancy or complementarity? (shrink)

Voluntary Consensus Standards are commerce-related documents developed by interested volunteers under due-process procedures which ensure that the concerns of all parties are fairly taken into account. Standards are beneficial to society because they promote commerce and lower the costs of and barriers to doing business. Because of this, conformance to a standard can confer significant competitive advantage.Vigorous, democratic competition between ideas leads to a high- quality standard. Some participants in the standards-development process will, against the general (...) interest, attempt to skew a standard to favor a specific product, service, or practice. In order prevent this sort of abuse, rules are written to prevent any common-interest block from overwhelming the general interest. Unfettered debate is fostered by having no rules defining volunteer-member misconduct, eliminating any possibility that a majority will improperly use such rules to silence a minority. This unfortunately permits the rare but not-hypothetical situation where those unscrupulous and determined, or those out of control, are able to engage in obstructionism and misconduct without any possibility of penalty. (shrink)

The RSPO and RTRS are global private partnerships that have been set up by business and civil society actors from the North to curb de-forestation and to promote sustainable production of palm oil or soy in the South. This article is about the launch of new national standards in Indonesia and Brazil that are look-alikes of the global standards but have been set up and supported by government or business actors from the South. The two main questions of (...) this article are: do the new national standards in Indonesia and Brazil provide a fundamental challenge to the RSPO and RTRS, or do they demonstrate the successful diffusion and adoption of global private rules into national contexts? Do the new national standards help or undermine the RSPO and RTRS in their efforts to reduce de-forestation? Combining the theoretical notions of proto-institution and rival governance network, a comparative analysis is offered of the launch of the new national standards in Indonesia and Brazil. The conclusion is that, whilst the RSPO and RTRS have served as models for the general design and principles of the national standards, they really differ from the global standards in terms of normative contents: the national standards offer more room to palm oil plantations and large-scale soy producers to expand production at the expense of forests and other high conservation areas. Governments and producer associations in Indonesia and Brazil have not launched national standards to implement the RSPO or RTRS but to challenge these interventions from the North. (shrink)

This case and teaching note focuses on the efforts of a small, boutique hotel located in North Bali, Indonesia to generate competitive advantage in the marketplace through the adoption of sustainability practices and environmental standards. It raises questions around the nature of innovation and competition, particularly in the context of an emerging economy.

Retail corporations orchestrate much of what happens in today’s food supply chains. From setting sky-high cosmetic standards for fresh produce to bundling off close-to-expiry products at discounted prices, retail’s contribution to food waste often extends beyond its in-store numbers. By occupying a powerful position in a globalised food system, these corporations enable chronic overproduction and consequently, the removal of surplus food from supply chains. This, in turn, contributes to the unfair distribution and overexploitation of food resources, further exacerbating the (...) globally pervasive problem of food insecurity. To realise the right to food and the United Nations’ Sustainable Development Goal of halving global per capita food waste by 2030, we argue that retail corporations must be held accountable for their direct and indirect contribution to food waste. We posit that to make a tangible difference, they must move away from the current voluntary corporate social responsibility approach to food waste reduction and instead invest in robust due diligence mechanisms and transparent reporting systems in line with the UN Guiding Principles on Business and Human Rights and the upcoming EU Corporate Sustainability Due Diligence Directive. Based on Pillar II of the Guiding Principles, we propose a five-step approach to accountability for food waste that may lead to serious actions towards the relaxation of cosmetic standards, abolition of unfair trading practices, and improvement in demand forecasting, thereby reducing the volume of food that ends up as waste. (shrink)

There is something about the debate over reproductive technologies of all kinds—from coerced use of Norplant to trait-selection technologies, to issues surrounding in vitro fertilization, to fetal tissue transplantation—that seems to invite dubious analogies. A Tennessee trial court termed Mary Sue and Junior Davis's frozen embryos “in vitro children” and applied a best-interests standard in awarding “custody” to Mary Sue Davis; the Warnock Committee drew an implicit analogy between human gametes and transplantable organs in its recommendation of a voluntary, (...) nonprofit system for collecting and distributing gametes in the United Kingdom; Owen Jones compares the right to trait-selection to the right to abortion; Robert Veatch once claimed that if a woman had signed an organ donation card and then died while pregnant, she had in effect given consent to the attempt to sustain the pregnancy after her death; John Robertson has argued that contract pregnancy poses no problems we have not already encountered with adoption; and Andrea Bonnicksen has compared the wonders of preembryonic genetic screening to the riches housed in the gold museum in Bogota, Colombia. (shrink)

Ethical or ‘socially sustainable’ sourcing mechanisms mandating labour standards among the suppliers and subcontractors that organisations source goods and services from are becoming more common. The issue of how labour activist groups such as trade unions can encourage organisations to adopt and strengthen these mechanisms within domestic production networks is largely unexplored. Using three cases of domestic sustainable sourcing campaigns developed by unions in Britain, the strategies used by labour activists, the characteristics of the organisations targeted and the motivations (...) of lead firms for improving sourcing practices are analysed. The article makes a significant contribution by demonstrating that organisational susceptibility to reputational risk is a key factor influencing the capacity of activist groups to convince and compel their targets to improve sourcing practices. It argues that different types of organisations are susceptible to reputational damage in different ways, that risk events provide opportunities for unions to strengthen their leverage against target organisations, and that the multidimensional nature of corporate reputation needs to be better considered for understanding how campaigns are framed and executed. (shrink)

The increased scrutiny of investors regarding the non-financial aspects of corporate performance has placed portfolio managers in the position of having to weigh the benefits of ' holding the market' against the cost of having positions in companies that are subsequently found to have questionable business practices. The availability of stock indexes based on sustainability screening makes increasingly viable for institutional investors the transition to a portfolio based on a Socially Responsible Investment (SRI) benchmark at relatively low cost. The (...) increasing share of socially responsible investments may play a role in providing incentives towards a continuous upgrading of sustainability standards to the extent that their performance is not systematically inferior to that of the other funds. This article examines whether these incentives have been so far detectable with particular reference to the Dow Jones Sustainability Stoxx Index (DJSSI) that focuses on the European corporations with the highest CSR scores among those included in the Dow Jones Stoxx 600 Index. The aim of the article is twofold. First, we analyse the performance of the DJSSI over the period 2001-2006 compared to that of the Surrogate Complementary Index (SCI), a new benchmark that includes only the components of the DJ Stoxx 600 that do not belong to the ethical index to evaluate more correctly the size of possible divergent performances. Second, we perform an event study on the same data set to analyse whether the stock market evaluation reacts to the inclusion (deletion) in the DJSSI. In both cases, the results suggest that the evaluation of the CSR performance of a firm is a significant criterion for asset allocation activities. (shrink)

Commercial interest in land (large-scale land acquisition, LaSLA) in developing countries is a hot topic for debate and its potential consequences are contentious: proponents conceive of it as much needed investment into the formerly neglected agricultural sector while opponents point to severe social and environmental effects. This contribution discusses, if and how sustainability standards and codes of conduct can contribute towards governing LaSLA. Based on the WCED-definition we develop a conception of sustainability that allows framing potential negative (...) effects as issues of intra- and intergenerational justice. In a second step we specify these claims of justice, drawing on a human rights approach as well as three guidelines for sustainable development, namely, efficiency, consistency and resilience, to arrive at six guidelines for social and environmental sustainability criteria of LaSLA. We compare our suggestions with existing proposals for sustainability standards of LaSLA and with the certification schemes for sustainable production of bioenergy. From this we draw lessons for development and implementation of sustainability standards for LaSLA. (shrink)

This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., (...) GRI) hold the greatest promise for widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance. (shrink)

As concerns over the negative social and environmental impacts of industrial agriculture become more widespread, efforts to define and regulate sustainable agriculture have proliferated in the US. Whereas the USDA spearheaded previous efforts, today such efforts have largely shifted to Tripartite Standards Regimes (TSRs). Using a case study of the Leonardo Academy’s initiative to develop a US sustainable agriculture standard, this paper examines the standards-development process and efforts by agribusiness to influence the process. Specifically, we analyze how politics (...) operate in seemingly “depoliticized” TSRs, and how agribusiness and the USDA use “framing practices” and procedural complaints to influence the standard-development process. We contend that although governance mechanisms are a potentially powerful tool for advocates of alternative agrifood, their efficacy may be constrained by science-based requirements, an agribusiness countermovement, and a captured state. (shrink)

A growing number of multinational companies (MNCs) report on their progress toward contributing to the Sustainable Development Goals (SDGs) in their annual reports, yet the amount and quality of the information they disclose varies significantly. The aim of this study is twofold: First, we investigate how transparent MNCs report on their SDG engagement and second, we study how the reported SDG engagement changed over time due to major shifts in sustainability reporting requirements. Using a dataset of the largest German (...) MNCs, we analyze their disclosure of SDG contribution reporting practices. Our results show that, overall, between 2016 and 2021 all German MNCs increased their SDG reporting activity and that the MNCs adopted four different practices to report their SDG engagement. We also found that the largest MNCs were more transparent and systematic in their SDG reporting than smaller MNCs, whose reporting was more heterogeneous. Our study contributes to legitimacy research and the role of transparency in corporate reporting as well as the debates on the efficacy of sustainability reporting legislation in the context of SDG engagement. Our findings imply that regulations on environmental and social regulation increase the transparency of sustainability reporting. (shrink)

The present work deals with an initiative that aims at creating and promoting rural development through high quality. It is called “Presidia”, it has been started by the Slowfood movement, and it relies on an approach to rural economies different from the standard spreading of industrialization. The phenomenon on focus is based upon the cooperative dynamics of several small producers, and thus some criticalities typical of social dilemmas have emerged in the case-based study on the field: they deal with the (...) role played by cooperation-supporting institutions. Through an empirically grounded agent-based model which allows what-if analysis of some policy suggestions, different mechanisms for promoting cooperation among producers are thus investigated. Simulation results outline how single altruistic actions are not capable of sustaining a positive aggregate while single selfish choices can determine very negative outcomes, and how only the strong commitment of most central actors can protect the system from random fluctuations in cooperation levels. Two main results are finally discussed: informal control mechanisms do not ensure the desired level of cooperation and high quality; interaction structure codetermines the outcome. (shrink)

Caregivers should usually accede to parents’ requests for life-sustaining treatment. For such decision-making, the best interests standard is too limited. John Arras’s “relational potential standard,” con-joined to a contemporary care ethics framework, provides a better guide.

This paper is motivated by the observation that Southern governments start to take responsibility for a more sustainable production of agricultural commodities as a response to earlier private initiatives by businesses and non-governmental organizations. Indonesia is one of the leading countries in this respect, with new public sustainability regulations on coffee, cocoa and palm oil. Based on the concept of governance capacity, the paper develops an evaluation tool to answer the question whether the new public regulation on sustainable palm (...) oil may become a viable alternative to private regulation. ISPO embraces a tremendous governance challenge as thousands of companies and millions of smallholder farmers are expected to participate. It is concluded that, although ISPO has initiated a process of change, it has not yet developed its full potential. The main reason regards ISPO’s rather loose problem definition, weak authority of the implementing organization, and the fact that the reliability of ISPO is still too low to convince of the global market. ISPO may therefore face difficulties in meeting its own targets and solving palm-oil related problems, such as deforestation, biodiversity loss, greenhouse gas emissions, and social conflicts between big plantations and local communities. The main governance challenge regards combining a more authoritative implementation mechanism with a convincing balance between sustainability objectives and economic interests of the sector. (shrink)

The cost of incongruent stimuli is reduced when conflict is expected. This series of experiments tested whether this improved performance is due to repetition priming or to enhanced cognitive control. Using a paradigm in which Word and Number Stroop alternated every trial, Experiment 1 assessed dynamic trial-to-trial changes. Incongruent trials led to task-specific reduction of conflict (trial n ϩ 2) without cross-task modulation (trial n ϩ 1), but this was fully explained by repetition priming. In contrast, an increased ratio of (...) incongruent words did lead to sustained task-specific enhancement, above and beyond.. (shrink)

The United States Government does not mandate that US based firms follow US social and environmental law in foreign markets. However, because many developing countries do not have strong human rights, labor, and environmental laws, many multinationals have adopted voluntary corporate responsibility initiatives to self-regulate their overseas social and environmental practices. This article argues that voluntary actions, while important, are insufficient to address the magnitude of problems companies confront as they operate in developing countries where governance is often (...) inadequate. The United States can do more to ensure that its multinationals act responsibly everywhere they operate. First, policymakers should define the social and environmental responsibilities of global companies. They must consistently make their expectations for global business clear – and underscore that this objective can often be accomplished without mandates. Second, the US should closely examine the policies that undermine global Corporate Social Responsibility (CSR) and address the many conflicting signals sent by policymakers. Third, the President should make the US government a CSR model by examining how to use its purchasing power to promote human rights. Finally, the US government should require pension funds to report on the social and environmental consequences of their investments. In these ways, Americans can mind our business – and thus make sure that US based firms do not undermine social and environmental progress when they operate in the developing world. (shrink)

This article contributes to the growing scholarship on the topic of assurance services for sustainability reports. We first synthetically illustrate the main international standards for the implementation of assurance services regarding the subject documents. The second part of our article is an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and looks at how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

ABSTRACT:This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior. It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management, corporate social responsibility, and corporate political activity —mostly favors an instrumental perspective on sustainability. Sustainable business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, (...) we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature. This discussion also includes an introduction to two articles in this special section focused on the role of the environmental manager and sustainability standards, both of which offer paths for incorporating intrinsic valuation of the environment into sustainability management. (shrink)

The UN Committee on the Peaceful Uses of Outer Space (UNCOPUOS) has played a central role in the development of standards for the sustainable exploration of the Moon. The standards, in particular, are being shaped through consultations with the major space actors namely, states, international organizations, and commercial enterprises. The Moon Village Association, for instance, was created to foster the implementation of a vision of peaceful international cooperation of governmental and non-governmental actors in the exploration of the Moon. (...) In 2021, the MVA, in its Report on the Global Expert Group on Sustainable Lunar Activities, proposed the creation of a neutral multi-stakeholder platform and framework to ensure the conduct of sustainable lunar missions in the future. According to the MVA, there is a need to consider approaches that promote future lunar sustainability or recommend practices for upcoming lunar activities. In light of the above-mentioned report and MVA’s Report on Best Practices for Sustainable Lunar Activities (2020), this article sheds light on some of the major contributions toward the development of standards for sustainable exploration of the Moon, including the recognition of its legal personhood. (shrink)

This article provides a review of scholarly approaches to assessing the impact of certification standards for sustainability. While we observe that some theoretical advances have afforded a better understanding of the potential impacts of adopting such standards, we also find that progress has been constrained due to a strong emphasis on assessing impact via linear causal pathways. This linear focus on the net effects for single stakeholders, such as farmers and producers, local communities and ecosystems, falls short (...) of adequately capturing the broader impact of certifications across social and ecological dimensions. Inspired by theories on complex systems thinking, we present a framework based on a systems-based impact logic that better captures and assesses the impacts of certification standards within broader social-ecological systems. Our framework can be used as a heuristic to design impact-related studies and assess the impact of certification standards across disciplinary vantage points and empirical contexts. (shrink)

The Voluntary Simplicity Movement can be understood broadly as a diverse social movement made up of people who are resisting high consumption lifestyles and who are seeking, in various ways, a lower consumption but higher quality of life alternative. The central argument of this paper is that the Voluntary Simplicity Movement or something like it will almost certainly need to expand, organise, radicalise and politicise, if anything resembling a degrowth society is to emerge in law through democratic processes. (...) In a sentence, that is the ‘grass-roots’ or ‘bottom up’ theory of legal and political transformation that will be expounded and defended in this paper. The essential reasoning here is that legal, political and economic structures will never reflect a post-growth ethics of macro-economic sufficiency until a post-consumerist ethics of micro-economic sufficiency is embraced and mainstreamed at the cultural level. (shrink)

In “On Avoiding Deep Dementia,” Norman Cantor astutely notes that, for some individuals, the concept of “protracted maintenance during progressive cognitive dysfunction and helplessness is an intolerably degrading prospect.” This cannot be argued with. Cantor's solution, however—that in the wake of a dementia diagnosis, patients should have the option to direct, in advance, instructions for voluntary stopping of eating and drinking should they develop a state of deep dementia—is more ethically challenging than it may first appear.Respect for autonomy is (...) one of the most fundamental principles of bioethics, and it requires that we allow patients with capacity to refuse life‐sustaining treatment, even when that treatment is something as seemingly innocuous as nutrition and hydration. If a capacitated person uses an advance directive to prospectively refuse artificial nutrition or hydration, then that treatment must be withheld if the person develops dementia and loses the ability or willingness to eat. Cantor is incorrect, however, in suggesting that an advance directive can require that nutrition and hydration be withheld from a patient with dementia who actively requests to eat or drink. Regardless of the language in an advance directive, caregivers cannot be compelled to abandon their duty to attend to the person's human dignity, nor can physicians be compelled to sedate a person with moderate or severe dementia because that person continues to be receptive to eating and drinking. (shrink)

Some argue that it is ethically justifiable to unilaterally withdraw life‐sustaining treatment during crisis standards of care without the patient's consent in order to reallocate it to another patient with a better chance of survival. This justification has been supported by two lines of argument: the equivalence thesis and the rule of the double effect. We argue that there are theoretical issues with the first and practical ones with the second, as supported by an experiment aimed at exploring whether (...) the Knobe effect, which affects the folk concept of intention, applies to situations of unilateral withdrawal. Fifty‐two critical care physicians from one university were asked to ascribe intention in two hypothetical scenarios A and B in which outcomes differ—the patient from whom life‐sustaining treatment is withdrawn dies in scenario A but survives in scenario B—but the intention, to save the other patient regardless of the outcome of the other, is the same. The survey was administered via a web‐based survey and all answers were anonymous. A paired proportion test was used to compare responses to both questions. All 52 surveyed individuals responded in scenario A and 30 (57.7%) ascribed intention when outcomes were unfavorable, whereas 50 responded in scenario B and 8 (16%) ascribed intention when outcomes were favorable, a difference that was statistically significant (p < 0.001). There are theoretical and practical issues with the arguments proposed to justify the unilateral withdrawal of life‐sustaining treatment based on the equivalence thesis and the rule of double effect. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease (...) by providing an assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

From microcosm to macrocosm, ecodesign, green design, environmental design, and triple bottom line are quickly becoming more than just catchy phrases that describe touchy-feely trends. Increases in climate uncertainty and energy costs as well as food, water, and services insecurity are just a few of the challenges driving the growing demand for sustainable design outcomes. Sustainability and Design Ethics provides a systematic value analysis that makes a reasoned argument the rethinking of current design methods and the values and ethics (...) which guide them. Providing context and language, this book delineates the ideas and principles that lie at the foundation of a variety of codes of ethics, and then critically analyzes existing published codes and the practices that stem from them. It takes a practical approach, discussing applied ethics, and relies upon an understanding of the moral reasoning that supports the ideas and professionalism and an ethical standard of care. Drawing on the author's experience as a design professional and his study of business ethics, this book supplies a detailed exposition of the underlying ethical reasoning involved in the challenges confronted by contemporary design professionals. This information can then be distilled into sustainable practices and the corresponding ethics. Sustainability requires design professionals to expand the considerations of design beyond the traditional ethical points of view and to provide a balanced analysis of how a sustainable standard of care might be composed. While other books might cover the environment and design, professional ethics are addressed as an afterthought at most, if at all. And no other book available explores sustainability from a designer’s perspective. Examining present and future issues facing practitioners, the book provides a context for the values and ethics necessary for sustainable development design. (shrink)

This article investigates whether sustainability labels for mutual funds in Europe provide consistent signals regarding funds’ sustainable characteristics. Specifically, we assess the alignment of signals conveyed by third-party and self-declared labels. Among the first typology, we consider labels sponsored by government and nonprofit organizations (GNPOs) alongside Environmental, Social, and Governance (ESG) ratings from commercial data vendors. The latter category includes the Sustainable Finance Disclosure Regulation (SFDR) classification and an ESG-related name. Our findings indicate that equity funds with GNPO labels (...) are more likely to exhibit top-tier ESG ratings and alignment with self-declared sustainability signals, namely Article 9 of SFDR and fund names. Furthermore, holding government and multiple GNPO labels is linked to other signals indicating higher sustainability standards. In addition, funds tend to experience an improvement in Morningstar globes after receiving a GNPO label, consistent with GNPO labels signaling funds of the high-quality type. The results regarding label alignment in fixed-income funds are less conclusive. Our findings underscore the need for credible signals in view of the growing number of sustainability labels available to investors. (shrink)

This article explores the value of small-scale, intimate, and personal everyday practices, often hidden from the public eye, for sustainability transformations. It invites fellow humans to see value, depth and hope in small-scale transformations and relies on a long-term autoethnographic project of its author as a practitioner of voluntary simplicity and extreme minimalism. Via methodological contemplations underpinned by critical realism, the article celebrates deviation from positivistic conceptions of science that encourage researchers to maintain distinct identities: scientists during our (...) working hours and humans beyond this. It aims to nurture a more holistic approach to ourselves as both researchers and practitioners and reveal the struggles of navigating and reconciling these different roles. (shrink)