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Corporate Strategies of Emirates Airlines
Question 1
Organization: Emirates Airlines
Corporate Strategies of Emirates Airlines
Value-Creating Strategy
A value-creating strategy is one in which the business looks to push out its rivals by picking up more piece of the overall industry. These methodologies try to increase the value of the business’ items and administrations by misusing economies of extension – the assets and capacities of the business that can be imparted over the whole association to diminish expenses and expand effectiveness. A key thought behind worth making method is expansion: offering more items to more purchasers inside the business sector trying to command all of a piece of the general piece of the overall industry (O’Connell, 2011).
Value-Neutral Strategy
A business can employ a value-neutral strategy isn’t such a great amount of concerned with apportioning assets and labor as it is with securing its present place inside the business. Generally, esteem nonpartisan method helps shore up the business’ operations plan. Launching administrative oversight, making cooperative energy between offices, attempting to diminish hazard and securing an enduring money stream are worth unbiased methodologies.
Business Strategies
Coordinate Unit Activities
A common business-level strategy is the coordination of all individual unit exercises found in a business. Unit exercises may be broken around office, areas of the division and individual employment positions. The coordination of these gatherings or people typically falls on a director or manager. The chief is in charge of getting representatives in agreement and centering these people on fulfilling objectives or destinations. Directors or chiefs might likewise be in charge of dispensing assets among a few distinctive exercises.
Utilize Human Resources
Companies must be able use the accessible human assets in their organization and the general economy. Just about everything organizations need some type of human work to fulfill business objectives and destinations. Organizations create a business-level technique to guarantee the association has enough representatives to deliver a particular yield of products or administrations. This business-level methodology is additionally in charge of guaranteeing the right kind of human work is procured for business operations. This regularly incorporates an investigation to figure out whether gifted or incompetent work is required to finish business capacities.
Functional Strategies
A practical technique is one that manages the assignment and exercises of a certain business territory. Managers and directors make up specific guidelines and rules for representatives to take after. Every office works by these rules, with all offices cooperating to accomplish the general organization objectives. Normal regions where an organization may execute a practical technique incorporate the generation, fund, or the innovative work divisions. A hierarchical method might likewise be practical. Creation division techniques frequently fall under the “make versus purchase” examination. Every item or product offering is explored by holders and directors, who use particular tenets to settle on this choice. The practical method helps direct how to choose the best option for new or existing items. For instance, the system may include exploring accessible materials, taking a gander at the work ability in the current market, and assessing the expenses for outsourcing the item for creation purposes. The result prompts an educated choice on how an organization will continue with item creation.
An organization’s account office ordinarily settles on choices on capital structure. The capital structure incorporates a mix of obligation and value trusts to back huge business operations. A useful technique gives direction on the most proficient method to audit operational pay and choose what part ought to be reinvested into the organization. From here, money workers then look to changed subsidizing alternatives to reserve the shortage in real money from operations. Selecting the least cost of capital from the mix of subsidizing choices is commonly the objective of a practical system.
Question B:
Performance Assessment for the Flying Staff in the Airlines Industry
Parts of the flying staff in the carrier part complete the absolute most paramount undertakings of their individual associations. Whilst the fruitful operations of an aerial shuttle is without a doubt reliant upon the joined exertions of workers on the ground and circulating everywhere, the flying group have the central obligation of really transporting hierarchical customers and making their encounters, fulfilling, agreeable and charming. The efficiencies, capacities and state of mind of parts of the flying group are indispensably essential for client fulfillment and client maintenance. Inefficiencies and deficiencies on their part can prompt client disappointment, with weighty unfriendly comes about on organization picture, deals and gainfulness.
Upgrading the execution of the flight group is in this manner a real target of all proficient and well run aerial transports. Most such aerial shuttles give careful consideration to the choice of their flying staff and create expand and specific preparing projects for their expert and self-improvement. Execution evaluations of such workers are done routinely and empower hierarchical administrations to find out diverse features of the identities, abilities and mentality of flying staff. Such execution evaluations structure the premise for advancements, work reallocations and compensation increments. Fittingly arranged and led execution evaluations can hence absolutely build the certainty and inspiration of air transport staff and improve their execution and benefit.
Question C
Job Knowledge Tests
Job knowledge tests, now and then alluded to as accomplishment or dominance tests, regularly comprise of inquiries intended to evaluate specialized or proficient ability in particular information ranges. Work learning tests assess what an individual knows at the time of taking the test. Dissimilar to cognitive capacity tests, there is no endeavor to survey the candidate’s learning potential. At the end of the day, a vocation information test can be utilized to illuminate executives what a candidate at present knows, yet not whether the individual can be depended on to ace new material in an opportune way. Work information tests are not proper when candidates will be prepared after choice in the discriminating learning zones required for the employment.
Work information tests are utilized as a part of circumstances where candidates should as of now have an assortment of scholarly data before being contracted. They are especially helpful for occupations obliging particular or specialized information that must be obtained over a broadened time of time. Illustrations of occupation information tests incorporate tests of essential bookkeeping standards, machine programming, budgetary administration, and learning of agreement law. Work information tests are frequently built on the premise of an examination of the errands that make up the employment. While the most common arrangement for work information test is a different decision inquiry position, different organizations incorporate composed papers and fill-in-the-clear inquiries.
Authorizing exams, org confirmation, and/or proficient affirmation projects are additionally work information tests. Licensure and certificate are both sorts of credentialing – the methodology of giving an assignment that shows fitness in a subject or zone. Licensure is more prohibitive than accreditation and normally alludes to the required Governmental prerequisite important to practice in a specific calling or occupation. A passing score on work information test is commonly a center necessity to acquire an expert permit. Licensure suggests practice and title insurance. This implies just people who hold a permit are allowed to practice and utilize a specific title. For instance, to provide legal counsel, a graduate school graduate must seek induction into a state bar affiliation that obliges doing the certified lawyer’s exam licensure examination. Certificate is generally an intentional methodology organized inside a nongovernmental or single Governmental organization in which people are perceived for cutting edge learning and expertise. Similarly as with licensure, confirmation commonly obliges a passing score on an occupation information exam.
The requirement for print administration suppliers and organization supervisors to increase a strong handle of what’s going ahead inside their organizations has never been more prominent. The blend of savage cost rivalry, wide swings in deals levels, and the increment in media channels, the continuous digitization of creation work processes, and the capital-escalated nature of the printing business has lifted the essentialness of evaluating business execution. In a quick moving and focused environment, PSPS just can’t bear the cost of for business working results to be an astonishment.
Question D
While PSPS are experts at measuring generation proficiency, the business side of operations is frequently dismissed. Directing a business appraisal can be an essential instrument for measuring business execution and distinguishing regions of potential development. It’s not difficult to lose course and concentrate on regular operations, yet not taking the time to give your business an examination can put your association’s future in hazard. Leading a business evaluation assesses the wellbeing of zones that are key for development and change (Nyarko, 2010).
An alternate component hoisting the significance of surveying business operations is the need to stretch item and administration offerings. Developing new income streams that improve the estimation of print is the new mantra for the realistic correspondences industry. Firms of all sizes are looking to extend the auxiliary administrations that encompass print and the new interchanges channels that supplement it. The administrations that organizations add to improve income (e.g., promoting, getting done with, mailing, new correspondence channels) are truly differed, yet the accomplishment of any new administration development is manufactured in the beginning arranging and appraisal stages, before any ventures are made.
A Disk evaluation test helps target initiative abilities. The letters stand for predominance, intuitive, unfaltering quality and wary. The profile shows whether a worker lives up to expectations with individuals by attempting to shape their surroundings through orders, impact individuals by influence, chip in with others to accomplish things or work faithfully because of circumstances to get undertakings finished. The profile cases to help businesses construct gainful groups, upgrade deals and client benefit via preparing workers to better comprehend clients and support in representative recruitment, maintenance and preparing.
Reference
Nyarko, Y. (2010). The United Arab Emirates: Some Lessons in Economic Development (No. 2010, 11). Working paper//World Institute for Development Economics Research.
O’Connell, J. F. (2011). The rise of the Arabian Gulf carriers: An insight into the business model of Emirates Airline. Journal of Air Transport Management,17(6), 339-346.
Corporate social responsibility
Corporate social responsibility
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There exists a great relationship between the society, the state, and the business. Thus, we must establish the relationship among these stakeholders. Adam Smith who is considered as the pioneer of modern capitalist brings out the concept of corporate social responsibility. He says that, business aims at making profits but also serves the interest of the society this to say that, the ultimate responsibility of a business is to make profits. However, it should be done ethically and in obedience to the law (Dashwood, 2012). The business should aim at making profits but also protecting the health of the members of the society.
Social responsibility was developed to ensure that, the business serves society beyond its previous goals which were mainly making profits. Different academicians came together as a result of the outcry against the immoral business practices (Freeman, 2010). They emphasize that, it is important for business to take into account the welfare of the members of the society. That is why they introduced the concept of Business ethics and Corporate Social Responsibility for the protection of the consumers. As much as a business aims at responding to shareholders it should also aim at protecting and respecting the rights of stakeholders.
Notably, social responsibility entails economic, ethical and legal matters when carrying out a business. Businesses are supposed to know and understand the values and norms of the members of the society. This is to ensure that they ethically deal with the society. Businesses and its stakeholders are intertwined but not distinct entities (Coombs & Holladay, 2012).This means each one of them has a responsibility in order to produce a positive impact in the society. The society must understand that, they need businesses in order to get goods. On the other hand, the business requires the society to purchase their product in order to make profits. Additionally, the government is an important stakeholder in the business world. This is because it deals with the legal aspects of the business. This is by setting up rules and regulations and how the businesses should be coordinated.
Corporate social responsibility is a social issue but not a private issue. This is because the business deals with different stakeholders and should coordinate with each effectively. The main goal of a business is making profits, but also there are other responsibilities that have been attached to it. There have to protect the environment and the wellbeing of the employees, the civil society, and the community. This means that, business does not work in isolation of the community but has a great role to play in the society (Coombs & Holladay, 2012).
Each individual has a role to play in relation to corporate social responsibility. These are the shareholders in the business. First, the government has a great role to play. Its main function is legislation to deliver social and environmental objectives especially in the business sector. The government ensures that all the activities carried out by the businesses are accepted according to the law. In addition, it ensures that, businesses follow the laid down rules and regulations for instance, the government will ensure that, the businesses carried out does not pollute the environment.
The other stakeholders who cooperate with the business organizations include employees, suppliers, competitors’ investors and the communities. The organization is supposed to provide a suitable and healthy environment for its employees (Dashwood, 2012). This is to ensure that, they give theye’re best in the organization. Maintaining a clean and healthy environment ensure that corporate social responsibility is maintained. In addition, investors play a great role in corporate social responsibility. This means that the decisions that they make must be in relation to the ethical concerns. The ethical considerations will come in, in buying and selling stocks. Investors must invest in activities that are legally accepted.
Competitors are great stakeholders in the business world. In order to retain skilled employees in an organization, you have to improve their working conditions. This is to ensure that, they are able to cope up with the stiff competition in the market. This is a corporate social responsibility. Additionally, suppliers have a great role to play. That is why they have come up with a code of conducts to ensure that they carry out their activities responsibly. The code of conduct ensures that their reputation is not tarnished (Coombs & Holladay, 2012). As a result of social responsibility, there is improved financial performance. In addition, there is lower operating cost in the business. The supplier will not increase costs because of the set rules and regulations. There is also increased sales and customer loyalty.
Business plays a vital role in the Canadian economy. In the Canadian economy, many factors affect the business world. That is why it is important to give attention to each issue. Many factors have come up as a result of globalization (Freeman, 2010). In globalization, the issues of concern include environmental protection, human resource management, and health and safety. Different organizations in Canada have come up with bodies that outline the guidelines and principles on the concept of corporate social responsibility. Inventions of communications technologies such as the cellular phones and the internet have played a great role in the corporate social responsibility world.
Canadian economy has played a great role to ensure that corporate social responsibility is maintained. Research has shown that, investment in social responsibility has grown by 27 per cent. Because of this, there is growth in the market, in Canada. Corporate social responsibility attracts and builds effective supply chain relationships (Mullerat, 2010). There is also room for change in all the aspects in the organization. People are willing to change and venture in new areas. This is because people sit together and come into agreement on various issues. The changes range from environmental changes to social and economic changes.
Investors and shareholders in the organizations understand that, it is their role to ensure that they cooperate with the members in the organization and maintain the ethical standards. In all their activities investors ensure that, they channel their cash in indicators of effective corporate social responsibility. This means where there is reasonable corporate social responsibility in the world today, there is an attraction of more investors (Werther & Chandler, 2011). Thus companies should aim at creating a corporate social responsibility in their organization.
Recently, the Canadian Pension Investment Board came up with a policy on responsible investing. This policy aimed at dealing with issues such as governance, social and environmental factors. All this was aimed at ensuring that, the corporate social responsibility is maintained in different organizations especially on the part of investors. Additionally, the Canadian firms aim maintaining the culture and rights of the people in that given society. This is in collaboration to both urban and rural setting. That is why the government has come up with Canadian Forestry cultivation in the rural areas. This is to ensure that the forest is maintained in good condition. This entails issues on cutting down of the indigenous trees which is not acceptable according to the law in Canada (Coombs & Holladay, 2012). The trees are supposed to be maintained in the required condition.
There is a very close relationship between corporate social responsibility and the law. That is why the federal, provincial, and the municipal government come in. Their main purpose is to address the firms economic, environmental, and the economic impacts on the law for instance in Canada there are laws that have been set to ensure that the laws set on the corporate social responsibility are maintained. The laws range from the federal state to the municipal. The laws are on the issues of taxation, bribery, corporate governance, health and safety, human rights, and environmental protection (Werther & Chandler, 2011). The government helps different companies to ensure that, the laws are set in place and they are followed to the latter. The firm has a responsibility to ensure that all workers follow the stipulated laws and regulations especially on the issue of environmental safety.
In corporate social responsibility, there are a number of the federal laws that have been set to ensure that every organization follows the laid down rules and regulations. The payment of tax is also regulated by the body in the federal government. The business organizations are supposed to pay tax to the government through a number of ways for instance paying licenses for their businesses (Dashwood, 2012). Government organizations are supposed to produce an annually written report on the use of finances in the organization. This ensures that accountability is given an upper hand in the organization. According to the legal procedures the company should list down the activities which they carried out in a given financial year. This is to enable the government to easily account for the taxpayer’s money.
In conclusion, the main purpose of the corporate social responsibility is to ensure that, the ethical standards are maintained in an organization. If corporate social responsibility is maintained in the organization it is going to attract more investors in the organization. A business that maintains corporate social responsibility can retain and maintain their skilled employees and customers. A company or organization will also be to decrease liability in the organization. The key stakeholders in the organization include government, community, and the shareholders this means that an organization does not work as a separate entity.
References
Coombs, W. T., & Holladay, S. J. (2012). Managing corporate social responsibility: A communication approach. Chichester: Wiley-Blackwell.
Dashwood, H. S. (2012). The rise of global corporate social responsibility: Mining and the spread of global norms.
Freeman, R. E. (2010). Stakeholder theory. Cambridge University Press.
Mullerat, R. (2010). International corporate social responsibility: The role of corporations in the economic order of the 21st century. Austin: Wolters Kluwer Law & Business.
Werther, W. B., & Chandler, D. (2011). Strategic corporate social responsibility: Stakeholders in a global environment. Los Angeles: SAGE.
Corporate Social Responsibility Reports
Corporate Social Responsibility Reports
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Discussion
Introduction
Corporate social responsibility is a common notion adopted in business models that alludes to some form of self-regulation by corporate systems. It is a system which is built in and self regulating through which businesses ensures frequent evaluation to ensure that it fully complies with the law, international norms as well as ethical standards (Moir, 2001, pp. 1-4). Nevertheless, though guided by the CSR, business firms are profit driven and as such would overlook the self-regulation by CSR for the sake of profit maximisation (Friedman,1970, para 1-10). Business enterprises and business proprietors are engaged in trading activities with the motive of maximizing profits or gains. Besides, they are expected to uphold integrity and business ethics in transacting their businesses for rightfully gaining. However, in understanding profit maximization as the traditional maxim upon which organisations ran, the modern day maxims dictates that organisations must be concerned of environmental as well as other social issues that surrounds them as dictated by social contract. They are expected to abide in laws governing the trade activities and as such avoid malpractices such as tax evasion, manipulation as well as dishonesty. These are all common practices that business entities or individuals in businesses engage in for maximizing personal or corporate gains. Dishonesty and tax evasion are equally very deliberate acts that persons or businesses engage in order to avoid sharing on the profits realized (‘corporate watch report’, 2006, p. 3). However, it is worth noting that legal frameworks exist and are meant to enforce ethics and morality in trading practices although records show increasing trends in malpractices as discussed. Moreover, it is the responsibility of the CSR reports to inform shareholders as well as the other stakeholders such as the public on the environmental performance as well as corporate social performance of a business organisation (O’Riordan and Fairbrass, 2008, p. 746-748). In fact, there are many similarities between the stakeholder’s theory and the legitimacy theories concerning CSR reporting. They are all meant to ensure that organisations run in respect to social norms as well as rules and that the stakeholders are treated distinctly from the organisation itself. Besides, all stakeholders are to receive similar treatments within the organisation and that management is expected to run the organisation to the benefit of all stakeholders. However, it is not obvious that these reports effectively serve on this purposes and this informs the reason of this report. This paper intends to evaluate the effectiveness of these reports in serving the above purpose as against as just mere ‘vehicles’ adopted for public relations among trading organisations.
CSR from the Perspective of Accounting Theories
Positive theories are adopted with a motive of explaining or predicting the behaviors of corporate as against prescribing the manner in which such organisations ought to behave. The theories revolve around the common notion that the society and corporate have mutual influences where the society influences the corporate performance while the corporate equally influences on the society (Rodríguez and LeMaster, 2007, pp. 370-385). It implies that organisations are distinct constituents of the larger social systems within which we live in. analyzing economic issues as is done within the CSR brings on board the political theories because the social, political as well as institutional frameworks defines environment in which economic activities by corporations take place. This therefore revolves around integrative theories such as legitimacy theorem as well as stakeholder’s theorem. The legitimacy theorem constitutes the formal and informal constraints to which accounting procedures must adhere. The formal constraints comprise of legal frameworks, accounting standards as well as professionalism, which instigates mandatory disclosures. On the other hand, the informal legitimacy theorem represents self-imposed frameworks of behavior and conventions governing the societies within which organisations run. This is because organisations strive to operate within the predefined rules and regulation governing the societies within which they operate.
The foregoing theoretical frameworks dictate that organisations behaviors are influenced by such theories while undertaking accounting and reporting procedures. Account users who rely on accounting records value environmental information as basic in organisational management. However, a report from a study to investigate whether the Australian companies embrace reporting environment information objectively found a shocking revelation. According to the report, the last decade has found Australia increase environmental legislations majority of which requires that companies in trade to disclose environmental information in financial reporting. However, the disclosing of environmental information by the companies in Australia remains voluntary. Nevertheless, an UIG legislation in1995 is the only legislation that is known to have been specific in requiring some environmental information by trading organisations. This therefore implies that within such a framework, companies have the liberty of choosing which information on environment to disclose within the reports and as such, they are likely to reveal only the favorable information (Deegan and Rankin, 1996, pp. 50-51).
In the US, firms increasingly provide CSR report on voluntary basis though little of their inspiration is known. Mahoney and team undertook a study to understand the motivation through green washing and or signaling within corporate within the US. Concerning signaling, the report found out that many of the firms produce CSR reports to signal on their commitment to corporate social responsibility. This therefore reveals that many such companies as having great commitment to environmental as well as social records would be more willing to issues outs such reports of CSR. The green washing strategy is however used in disguise where firms intend to pose as good ‘citizens’ when they have or do not have such environmental records. The study found out that majority of such firms which issues the voluntary CSR records often have higher responsibility when analyzed about environment. They therefore adopt the mechanism of voluntary reporting in order to provide information to the corporate as well as the shareholders to such organisations (Mahoney et al, 2013, p. 350). This is however against the provisions of ethical theories, which supports fair and rightful treatment of all stakeholders. The ethical theories come into play within CSR reporting through upholding socially acceptable behavior while reporting to the stakeholders and the public.
Hooghiemstra (2000, p. 55) on the other hand evaluates the adoption of corporate social reporting as a toll that is being used by organisations for management of impressions. In his study as to why organisations adopt CSR, he adopts the analysis of legitimacy theory as is currently adopted and utilized by trading organisations. This therefore revolves around legitimacy theories, which requires corporations to exercise powers, granted rightfully. According to analyses of the theory, the organisations adopting the CSR are often influenced by public pressure through media especially as result of major incidences involving the social environment. For instance, he points out that many organisations would adopt the CSR for the purpose of altering negative perceptions by the public because of prior social incidences. The legendary oil spill ‘Exxon Valdez’ is sighted in this regard where many organisations would therefore embrace the CSR defensively(Lopez, 2009, para 1-4; ‘Environmental disasters’ 1998-2013, para 6).
Some firms, for management of corporate impressions, also adopt corporate reporting as found out by Merkl-Davies and Brennan. In an investigative study on the adoption of CSR for management of rationality of the managerial impression as adopted by trading organisations, the corporate reporting is revealed to be used for creation of public image. Impression management has been in use by many organisations with the intention of presenting themselves towards the public differently against what they actually are. Accounting researchers have been shown to adopt the impression management strategy in corporate reporting for reasons of distorting the readers’ perceptions on achievements of the organisations on environmental as well as social relations (Merkl-Davies and Brennan, 2011, pp. 415-416). Conflicts between the companies, the societies living around as well as law enforcement agencies are common scenes due to the malpractices by trading companies. Ethics require that these companies go beyond the confines of law as provided for within the structures of governance within a nation to stop such malpractices and in the process improve on social, human rights as well as environmental well being.
Besides, the individual organisation players in an industry has a social responsibility of ensuring that risk management as well as organisational learning are brought into attention, a fact that increasingly troubles many (Harjoto and Jo, 2011, p. 45-54). It is of great importance to have the companies involved in different capacities understand their role in management of the environment, which besides having the above discussed implications, has direct implication on social lives. Transnational activism as well as civil society organisations’ efforts has been greatly influential in shaping the corporate social responsibility of the firms through direct involvement and formulation of such principles as the Valdez principles. These principles have been effective in guiding policy makers in decision making regarding regulatory mechanism towards the unethical behavior exhibited by such companies (Utting and Ives, nd, p. 11-13). The implications here are that any company or such player within an industry must comply with some regulatory framework in order to function effectively and efficiently.
In yet another report on deceptive corporate reporting, impression management through corporate reporting has been shown to be adopted by organisations with a motive of manipulating shareholders as well as the public on matters of financial performance by an organisation as well as the environmental performance. This is line with wealth maximisation maxims as they guide corporate management as examples to instrumental theories. Discretionary accounting reporting has therefore the capacity to undermine the quality of reported financial records and hence have an overall impact of rendering such reports untrustworthy or unreliable. The deceptive nature of such information as reported by the organisations would result to unwarranted support by public or donors as a result of the wrong impressions created through the corporate reports developed. This therefore shows that corporate reporting forms a major attribute to accounting research and has great power in persuasion in impression creation (Brennan and Merkl-Davies, 2013, p. 110).
In conclusion therefore, the above discussion points to the proposition that the corporate reporting fails to effectively serve as reliable to be used for corporate analysis on environmental as well as the social reporting of an organisation. Through multi-dimensional analysis, different researches have been done to ascertain the reliability of the corporate social reports that majority of firms produce and found that many such reports fail to be authentic and are produced with a particular motive; often to paint a different picture to the public or shareholders concerning the organisation (Claydon, 2011, pp. 405-406). The image often forms the basis on which many such reports are prepared and hence the outcome of the reports is deception in regard to environmental performance of the organisation. It is however to be noted that not all organisations produce corporate reports with such motives and thus corporate social responsibility reports should be encouraged within trading organisations.
Bibliography
Brennan, N. M. and Merkl-Davies, D. M. 2013. “Accounting Narratives and Impression management”, In: Jackson, L., Davison, J., and Craig, R. (eds.), Routledge Companion to Communication in Accounting. Routledge, 109-132.
Claydon J., 2011.A new direction for CSR: the shortcomings of previous CSR models and the rationale for a new model.Social responsibility journal,7(3): 405-420
‘Corporate watch report’, 2006, “What’s Wrong with Corporate social Responsibility?” Available at:< http://www.ejolt.org/2013/05/polluter-pays-principle/> (Accessed on 10 December 2013)
Deegan, C. and Rankin, M. 1996. “An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority”,Accounting, Auditing, and Accountability Journal, 9(2): 50-67.
‘Environmental disasters’ 1998-2013.Top 10 of anthropogenic and natural environmental disasters. Available at:< http://www.lenntech.com/environmental-disasters.htm> (Accessed on 10 December 2013)
Friedman M. 1970. “The Social Responsibility of Business is to Increase its Profits” The New York Times Magazine, Available at: <http://www.colorado.edu/studentgroups/libertarians/issues/friedman-soc-resp-business.html> (Accessed on 10 December 2013)
Harjoto M. A. and Jo H., 2011.Corporate Governance and CSR Nexus.Journal of Business Ethics 100:45–67
Hooghiemstra, R. 2000. “Corporate communication and impression management – New perspectives why companies engage in corporate social reporting”,Journal of Business Ethics, 27(1-2): 55-68.
Lopez A., 2009. 20 years on from Exxon Valdez: what progress for corporate responsibility? Available at:< http://www.ethicalcorp.com/communications-reporting/20-years-exxon-valdez-what-progress-corporate-responsibility>(Accessed on 10 December 2013)
Mahoney, L.S., Thorne, L., Cecil, L., and LaGore, W. 2013. “A research note on standalone corporate social responsibility reports: Signaling or greenwashing?”,Critical Perspectives on Accounting, 24(4-5): pp. 350-359.
Moir, L. 2001. “What do we mean by corporate social responsibility?”,Corporate Governance, 1(2): 16-22.
Merkl-Davies, D. M. and Brennan, N. M. 2011. “A Conceptual Framework of Impression Management: New insights from psychology, sociology, and critical perspectives”, Accounting and Business Research, 41(5): 415-437.
O’Riordan L. and Fairbrass J., 2008.Corporate Social Responsibility (CSR): Models and Theories in Stakeholder Dialogue.Journal of Business Ethics, 83:745–758
Rodríguez L. C. and LeMaster J., 2007. Voluntary Corporate Social Responsibility Disclosure SEC “CSR Seal of Approval”Business & Society, 46(3): 370-385
Utting P. and Ives K., nd.The Politics of Corporate Responsibility and the Oil Industry. Available at:< http://users.ox.ac.uk/~stair/2_1/utting&ives.pdf> (Accessed on 10 December 2013)