When are organizations punished for organizational misconduct? A review and research agenda

Scholars have highlighted the use of punishment as a tool to defend laws and norms, deter deviance, and restore justice in the aftermath of organizational misconduct. However, current theory and research primarily draw on a micro-oriented lens to understand how punishment occurs in response to deviant actors within organizations, neglecting macro-oriented questions of whether and how organizations are punished for their misconduct. We review sociological and macro-organizational work that suggests punitive severity can vary with three key attributes of the organization: status, reputation, and embedded ties. We then develop a mezzo-lens framework motivated at the intersection of micro- and macro-perspectives on organizational misconduct to shed light on opportunities for theoretical expansion by crossing levels of analysis.     

生产性服务业对出口贸易的影响研究

生产性服务业将人力资本和知识资本导入生产过程促进了制造业升级,其发展程度代表着一个国家或地区的现代化程度。充分有效利用服务业资源已成为工业企业提高竞争力进而扩大出口贸易的必然选择。从专业化分工、技术创新等方面探讨生产性服务业对出口贸易的影响机理,结合辽宁省生产性服务业发展状况建立面板数据模型,对其是否影响辽宁出口贸易进行实证分析,结果证实辽宁生产性服务业发展促进了出口贸易发展,交通运输、仓储及邮政和商务服务业对辽宁出口贸易的影响较为明显。据此提出发展生产性服务业以促进辽宁贸易的建议。     

The role of human and social board capital in driving CSR reporting

The objective of this paper is to analyze the effect of the professional, technical and relational background (human and social capital) of outside directors on promoting firm CSR disclosure. Following the Hillman et al. (2000) taxonomy of board members, we classify outside directors as business experts, support specialists and community influential, and examine whether business and technical expertise or political ties in the boardroom affect CSR disclosure.This study confirms that not all outside directors are equally effective in improving CSR disclosure and that only certain kinds of outside directors, those classified as support specialists, help promote it. On the other hand, our findings also show that directors with previous experience as politicians affect CSR disclosure negatively, probably due to their interests in safeguarding their reputation within the company, in avoiding public scrutiny and in protecting their political connections. In addition, our set of analysis with interaction effects reveals that powerful CEOs have the incentive to promote CSR-related strategies and to convince business experts and support specialist directors to enhance profitable sustainability strategies and transparency in CSR disclosure. Nevertheless, the powerful CEO effect is not enough to compensate the negative role of political directors on CSR reporting. Therefore, this paper supports the theories in favor of analyzing the multiple configurations of corporate governance mechanisms by adopting a holistic approach, and the need to combine these configurations in order to analyze their impact on CSR behavior.     

两级供应链中延保服务与基础质保服务交互策略

延保服务已成为商家获取高额利润的重要手段。本文以一个制造商和一个零售商组成的两级供应链为对象，分别在单主体（制造商或零售商）和两主体同时提供延保（偏向于制造商或零售商延保）情形下，研究最优延保定价、产品定价及延保与基础质保交互的决策。结果表明：维修成本直接影响延保的提供方式。仅制造商或零售商提供延保时，延保期限对基础质保期限有明显促进或抑制作用，且制造商提供延保有利于制造商和零售商。两者同时提供延保时，延保竞争促使其价格降低，且消费者偏向于某主体时，其延保价格相对高于另一方；基础质保与延保的交互关系取决于竞争程度。当消费者偏向制造商延保时，供应链各方所获取的利润较为稳健，相对高于单一主体提供延保情形时的利润。     

人工智能体刑法地位的教义学反思

随着智慧社会的到来，人工智能体广泛应用于社会各个领域，智能水平不断提升，与之相关的犯罪问题逐渐走向理论和实践的焦点。人工智能体冲击着刑法教义学主体和客体相区分的二元结构，引发了广泛的讨论和争议。探讨人工智能体的刑法地位应当改变混同分析主体性和能力性的思路，区分不法和责任两个层面进行研究。应基于人工智能的发展阶段，明确现阶段人工智能体仍然属于弱人工智能，因此其无法成为犯罪人或被害人，也无法具备责任能力或承担刑事责任。但是人工智能体日益可能成为犯罪对象，与之相关的自然人和法人犯罪也应当受到重视。探讨人工智能相关的刑法问题应当立足于教义学的基本立场与理论范式。     

新时代大学生担当精神及其培育体系的构建

新时代培育民族复兴大任的时代新人，必须提升大学生的担当精神，以建设一支有担当、敢担当的时代新人队伍，这是应对时代诉求与历史使命的必由之路。然而，大学生的担当精神培育既面对着认知新的历史方位、奋力托举中国梦与应对新“忧患”的时代诉求；又要面对围观的看客心态、非科学的失衡心理、认知偏颇的冲击。因此，把担当精神摆在育人的重要位置，从升级育人内容、优化育人环境等几个关键教育环节着手，营造崇德向善、力争担当的社会风尚，将担当精神培育生活化、长效化，进而不断增强大学生的担当意识与担当力。     

The role of leadership in shared value creation from the public’s perspective: A multi-continental study

Porter and Kramer’s concept of creating shared value (CSV) has been welcomed as an approach to corporate social responsibility (CSR) among corporations that also provides a practical opportunity for dialogue in public relations, but it has been little examined from the general population’s (i.e., the public’s) perspective. Such scrutiny is important because its findings enable public relations to contribute to the debate and development of CSV from both the public’s and the organization’s viewpoints. Additionally, if public relations professionals understand how the public perceives CSV, they can give a strategic perspective to top management for maximizing moral capabilities of the business and formulate effective communication to promote CSV initiatives. This study investigates whether the public prefers corporations to practice CSV as opposed to intrinsic CSR as a separate pursuit from business interests. It also explores the role of leadership as an influential and ethical construct in implementing effective CSV as perceived by the public. The public’s preference for CSV over intrinsic CSR was revealed in a survey of 1784 participants in the United States (US), Germany, and China. Factor analysis results further suggested that effective CSV competencies of CEOs were construed as a unidimensional concept in the US, but German and Chinese participants viewed it as two-dimensional. The public perceived that leaders’ moral character played a more important, core role in effective CSV than did altruistic and behavioral attributes, across nations. Network analysis of the perceived effective CSV-characteristics provides further implications for CSV communication.     

When the main job tasks are perceived to be ‘irrelevant’ in the workplace: the internal uselessness of corporate social responsibility work in Japan

ABSTRACT

Despite a symbolic shift toward ‘emotional taint’ in dirty work literature, the role of the workplace has not been studied in relation to socially admired professions, such as corporate social responsibility (CSR) work. This article carries out an in-depth, critical examination of CSR as an emotionally tainted occupation in Japan. Its findings, substantiated by an analysis of 34 CSR workers’ rhetoric, help conceptualise ‘internal uselessness’. This emerges when workers feel their organisations publicly foster an image of their work that is decoupled from its internal reality, assigning them chief tasks they consider irrelevant. This leads to negative consequences that damage their workplace social relationships, professional aspirations and emotional well-being. The findings ultimately show that these CSR workers in Japan attempt to counterbalance internal uselessness through a social quest with peers outside their workplace, but also manage their emotions by rationalising their job status as inescapable, influenced by situated commitment norms.     

Labour and international accounting standards: A question of social justice

As the international guardian of social justice, the ILO is witnessing a global revolution in accounting, which has culminated in international accounting standards (IAS-IFRS). Previously, accounting measured the economy in relation to the capacities and responsibilities of workers and their employers. Today, the exact opposite is the case: the IAS-IFRS no longer measure work and enterprises, referring instead to the abstract concept of a cybernetic entity capable of constant restructuring, at the cost of unprecedented inequality. The author points to the incoherence of this system and to the need to restore the full carrying value of labour.     

Does severity matter?: An investigation of crisis severity from defensive attribution theory perspective

Although the concept of crisis severity has existed in the crisis communication literature for two decades, it has not been theoretically tested and explained. Based on Defensive Attribution Theory (DAT), this study intends to specify the relationship between crisis severity and crisis responsibility as well as organizational reputation within the SCCT model. Through a 2 (crisis severity) × 3 (crisis type) between-subject factorial experiment (n?=?274), the study revealed that higher crisis severity causes worse reputation regardless of crisis type. For accidental crisis, higher crisis severity leads to higher intentionality, one dimension of crisis responsibility. The findings indicate that crisis severity still has value in SCCT and deserves further investigation.