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.     

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.     

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。     

基于交叉效率DEA与群体共识的区间乘性语言偏好关系群决策

针对区间乘性语言偏好关系群决策问题，提出了一种基于交叉效率DEA和群体共识的群决策方法。首先，提出乘性语言偏好关系导出函数的定义，并构建产出导向的DEA模型，证明了一致性乘性语言偏好关系的DEA效率得分与排序向量之间存在比例关系。在此基础上，建立基于理想值的交叉效率DEA模型，提出乘性语言偏好关系的通用排序方法。同时，基于群体共识建立目标规划模型来计算各语言偏好关系的权重系数。最后，利用Monte Carlo随机模拟的方法对群体语言偏好空间进行统计分析，得到群决策期望排序向量及其可信度。算例分析表明本文方法能够有效的避免信息损失，具有较强的适用性和较高的可信度。     

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.     

亚里士多德的自愿性责任理论

虽然亚里士多德没有明确提出“责任”概念,但却是第一个深入思考了现代思想家将其视为道德责任理论的内容。其责任理论以行为者的自愿性为逻辑起点,思考行为者的行为动力因、知识前提等,进而通过强调理性选择对责任主体规定予以深化,最后以服务其美德伦理学的德性品质为旨归,主张人应该为其行为与品质负责。其中,始终贯穿着一条基本原则,即以理性行为者为中心,以自愿性来解释责任。其道德责任理论在许多方面富有启发性。