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New Approaches to CSR, Sustainability and Accountability,

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CSR, Sustainability, Ethics & Governance
Series Editors: Samuel O. Idowu · René Schmidpeter

Hualiang Lu
René Schmidpeter
Nicholas Capaldi
Liangrong Zu Editors

Building New
Bridges Between
Business and
Society
Recent Research and New Cases in CSR,
Sustainability, Ethics and Governance
CSR, Sustainability, Ethics & Governance

Series editors
Samuel O. Idowu, London Metropolitan University, London, United Kingdom
René Schmidpeter, Cologne Business School, Germany
More information about this series at http://www.springer.com/series/11565
Hualiang Lu • René Schmidpeter •
Nicholas Capaldi • Liangrong Zu
Editors

Building New Bridges

Between Business
and Society
Recent Research and New Cases in CSR,
Sustainability, Ethics and Governance
Editors
Hualiang Lu René Schmidpeter
Sino-German Research Institute for Cologne Business School
Sustainable Development Cologne, Germany
Nanjing University
of Finance and Economics
Nanjing, Jiangsu
China

Nicholas Capaldi Liangrong Zu

College of Business International Training Centre of the IL
Loyola University New Orleans International Labor Organization
New Orleans, Louisiana Turin, Italy
USA

ISSN 2196-7075 ISSN 2196-7083 (electronic)

CSR, Sustainability, Ethics & Governance
ISBN 978-3-319-63560-6 ISBN 978-3-319-63561-3 (eBook)
DOI 10.1007/978-3-319-63561-3

Library of Congress Control Number: 2017956136

© Springer International Publishing AG 2018

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the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations,
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Preface

Businesses play an important role in society and impact communities, regions, as

well as individuals and the environment. The processes and consequences of
globalization and the economic crisis have repositioned business approaches and
growth toward more inclusive, competitive, sustainable, resource- and energy-
efficient, and environment-friendly management. Business management models
should adequately address the key objectives of inclusive and sustainable manage-
ment, integrating economic, social, and environmental elements and considering
the inter-linkages and collective impact in all three dimensions. There is an urgent
need to formulate sustainable management frameworks addressing interactions and
dependencies as well as trade-offs in various focus areas. The challenge that these
adjustments present calls for the alignment of corporate social responsibility (CSR)
with business strategy to create a truly sustainable approach.
In a global economy, no business or form of commerce is an island unto itself.
Rapid and dynamic changes in technology, markets, political and legal institutions,
and indeed cultures have all created new challenges. In order to overcome the
myopia of limited perspectives, a new organization has been created: Global
Corporate Governance/Corporate Social Responsibility. The intention is to bring
together scholars from many fields along with business, academic, cultural, reli-
gious, and political leaders to form a global alliance dedicated to rethinking and
integrating value issues into management practice, education, and development.
Toward this end, series conferences, seminars, and workshops are organized
worldwide. The first annual conference in this regard was organized in London,
UK, in 2014 by launching the newly born CGC/CSR organization. The second
year’s conference was held in Nanjing, China, in 2015. The next two annual
conferences will be held in Cologne, Germany, and Perth, Australia, respectively.
For each conference, the best papers will be selected and published in a
Springer book.
The conference, seminars, and workshops will showcase current CSR models
and practices, as well as the next generation of issues that business leaders and
society will face. It provides a platform for the sharing of expectations, aspirations,

v
vi Preface

and responsibilities. It highlights state-of-the-art topics and how issues are being
addressed around the world. In addition, we aim to develop new frameworks, tools,
and techniques essential for the integration of socially responsible management in
business operations, in an effort to achieve sustainability at all levels of business
management.

Nanjing, China Hualiang Lu

Cologne, Germany René Schmidpeter
New Orleans, LA, USA Nicholas Capaldi
Turin, Italy Liangrong Zu
The Aim of This Book

The aim of this book is to provide a comprehensive understanding of the linkages

between business and society by covering key issues in various themes of corporate
social responsibility, sustainability, ethics, and governance, thanks to the different
visions and perspectives offered by the authors from different countries and having
different expertise.
More specifically, this book aims to deepen the understanding of the up-to-date
knowledge and theories in school of corporate social responsibility, sustainability,
ethics, and governance. It also wishes to provide practical solutions when business-
men and practitioners apply CSR and sustainability with business strategies and
management. Furthermore, this book aims to be an international think tank thanks
to Global Corporate Governance/Corporate Social Responsibility Institute bringing
together scholars from across the globe.

vii
Introduction

Entrepreneurship’s Relationship to CSR (Prof. Dr. Stephen R.C. Hicks)

This chapter rethinks the start of business ethics. The author agrees that the
Corporate Social Responsibility model of business ethics has been a leading
paradigm. But the author notices that practitioners usually take large firms as
representative of business and address their ethical issues; this, he believes, leads
to overgeneralizing. But most people do not work in mid to large corporations;
rather, they are sole proprietors, in a partnership, in a family firm, or in an
entrepreneurial venture. Also, every large corporation began as an entrepreneurial
venture. Therefore, the author argues that business ethics should begin where
business begins. In other words, business ethics begins with entrepreneurship.
The author first situates ethics in an entrepreneurial context to identify the core
values, virtues, and vices of business. Then he addresses how those ethical issues
scale as the business succeeds or fails at growing into large corporation.
In the Pursuit of Building the Foundation for Sustainability (Nayan Mitra)
The author recognized that a corporation exists in time and space which will take
toward sustainability when managed responsibly. She agrees that sustainability
comprises three broad panaceas, namely, social, environmental, and economic
responsibility, also known as the three pillars (people, planet, and profit) of sus-
tainability. But she argues that it is not enough to only think of the corporation
(or the focal company) when studying sustainability. Thus, this chapter extends
from existing study focusing on corporation to supply chain and studies the
dynamics of sustainability by taking examples from India.
Risky Business? On the Interplay Between Social, Actuarial, and Political
Risks and Licenses (Martin Brueckner, Sara Bice, and Christof Pforr)
This chapter extends from previous well-established social and actuarial licenses to
introduce the third license, political license. The authors agree that corporate social
responsibility (CSR) and social license to operate (SLO) have become cornerstones
of many companies’ risk management strategies. But the authors argue that there are
gaps in understanding the concepts of CSR and SLO not only of their commonalities

ix
x Introduction

and differences but also of their politicality and conflicted nature. This triad of
licences is placed within a dynamic risk framework that helps progress the CSR and
SLO discourses from typical organizational risk management approaches and pro-
vides a more holistic conceptualization of the field of licenses to be navigated and
negotiated by all SLO/CSR stakeholders. This approach can serve as a foundation
for critical research in the CSR and SLO space, enabling the analysis of, and
discussion on, the meaning, intention, and probable implications of the various, at
times competing, types of licences and explicating some of the conceptual weak-
nesses that have long plagued both scholarly fields.
Sustainable Logistics: A Framework for Green Logistics and City Logistics
(Prof. Dr. Carsten Deckert)
The chapter proposes a framework for sustainable logistics based on the research
for German book project. The author is aware of both positive and negative effects
of logistics. With the further economic development of urbanization, there is a need
to tackle the challenges to logistics by applying green logistics and city logistics.
The author proposes the sustainable logistics covering three logistical functions:
transportation, warehouse management, and packaging. In order to achieve sus-
tainable objective, all logistics functions should be organized in a sustainable
manner. And trade-offs between the functions of transportation, warehousing, and
packaging have to be put into focus in the future.
Sustainable Assortment Policy: Possibilities of Differentiation and Profiling
for the Food Sector (Prof. Dr. Christoph Willers and Victoria Aydin)
This chapter introduces the concept of sustainable assortment policy for food
sector to differentiation and profiling. The authors argue that anybody who
includes the “sustainability” in its corporate or product brand is able to gain a
real competitive advantage. The challenge on commercial side therefore consists in
putting food on the market whose social-ecological production is clearly proved
and which consumers can trust. The authors suggest that trading ventures should
consider the indicated trends in the complex theme of sustainable products to take
the opportunity and at the same time reduce potential risks. As a result, individual
measures are no longer sufficient to communicate the competences concerning
sustainability—rather, innovative solutions as well as credible and suitable overall
concepts are required for food sector.
The Importance of Gold in the Financial Report (Prof. Dr. Rute Arbeu
and Carlos Pinho)
This chapter focuses on the identification, prevention, and mitigation of the adverse
impacts of the gold as an asset through the financial report. The authors aim to
contribute to raising awareness on the integration of financial reporting and dem-
onstrate how accounting issues are a concrete dilemma of understanding the gold as
an asset. The authors declare that there is a need of more transparency, and the
increased awareness of the communication process of the real state of the economy
and the budget state is an attitude of willingness to learn from past mistakes and
then cooperate with society to improve and promote the economic growth.
Introduction xi

Sustainable Hospitality Management: Challenges and Opportunities for Small

Island Destinations: Lessons from British Virgin Islands (Bonnie Lewtas)
This chapter determines sustainability challenges for small island destination hotels
and how obstacles can be overcome or avoided through innovative and integrative
management techniques. The author develops a broad understanding of sustainable
hospitality management. The author argues that key areas for small island destina-
tion hotels, for example, building and construction, purchasing of building mate-
rials, sustainable transportation, guest activities, and the social dimension, are not
currently considered. The sustainable management of small island destination
hotels is diverse, sustainability management is at the core of long-term business
success, and every initiative undertaken directly or indirectly supports the long-
term viability of hotels.
Accounting for Sustainability: The Case Study of Petrobras (Prof. Dr. Rute
Abreu, Fátima David, Liliane Segura, Henrique Formigoni, and Flávio
Mantovani)
This chapter demonstrates the adoption of the appropriate accounting framework
supported on the International Accounting Standards and the influence of Interna-
tional Auditing Standards on the promotion of a corporate governance strategy
approved by companies to increase the transparency of the information. The authors
focus on the professional skepticism in relation to the fairness of assertion on the
financial statements and the management responsibility for global interest in cor-
porate responsibility and sustainability. The authors argue that the accounting and
financial reports will be the weapons to combat malfunctioning of the financial
markets.
Mineral Supply Chain Transparency: Soft and Hard Laws on Supply Chains
Due Diligence and the Rise of Public–Private Partnerships (Dr. Fabiana Di
Lorenzo)
This chapter looks at soft (voluntary) and hard (mandatory) laws on due diligence
and supply chain transparency in the mineral sector and the rise of multistakeholder
initiatives or public–private partnerships (PPPs) as a means to promote legal
advancement and compliance. Focusing on responsible mineral supply chains, it
argues that since the Human Rights Council endorsed the UN Guiding Principles on
Business and Human Rights in 2011, the path to regulate businesses’ behavior
turned toward mandatory legislation while keeping voluntary forms of regulation.
The greater call for due diligence in mineral supply chains has also been accom-
panied by a greater interest in PPPs to promote companies’ compliance with human
rights, environmental standards, and laws. The chapter concludes that PPPs are
becoming agents for legal advancement and a prominent feature in the respect and
protection of human rights along supply chains, as agents of human rights advance-
ment, legal enforcement, and legal efficiency. It also emphasizes that in order to
succeed, PPPs need the full engagement of governments of mineral producing
countries whose role should not be limited to the mere provision of a regulatory
framework but include the creation of a supportive environment for the full
implementation of due diligence.
xii Introduction

CSR, Innovation, and Human Resource Management: The Renaissance

of Olivetti’s Humanistic Management in Loccioni Group, Italy (Dr. Del
Baldo Mara)
This chapter addresses the theme of corporate social responsibility policies
concerning labor and employees. The author proposes an anthropologically cen-
tered analysis of business and leadership models that are geared toward a
multidimensional development. The case study of Loccioni Group offers an exam-
ple of best stakeholders’ and employees’ management practices, which coevolves
with the environment, improving the company’s competitiveness and the socioeco-
nomic conditions of the local context. The author concluded that CSR is part of the
DNA and widespread throughout the entire organization. Loccioni Group helps
develop reflections on the importance of embracing the cultural and anthropological
roots of CSR and reinvent the Olivetti’s model of holistic development while
conceiving the business as a tool for promoting social, economic, moral, and
environmental well-being.
Does Foreign Ownership Enhance the Corporate Social Performance
of Japanese Firms? (Prof. Dr. Magumi Suto and Prof. Dr. Hitoshi Takehara)
This chapter reports the research of corporate social performance in Japan. With
the rapid changing ownership structure and globalization, the authors investigated
the influence of foreign ownership on the corporate social performance. The
authors declare that foreign investors play an important role in shifting Japanese
corporate governance from the traditional insider-oriented structure to a structure
that is characterized by greater openness and transparency to survive and success
in global competition. They concluded that foreign investors make Japanese firms
to improve CSP by motivating firms to reconsider trustworthiness of their busi-
ness in global society and markets and change their corporate social
responsibilities.
Study on the Impacting Factors of Triple Performance for Farmers’ Profes-
sional Cooperatives: A Case Study of Jiangsu Province (Prof. Dr. Hualiang Lu,
Dongqin Wang, and Mengya Wang)
This chapter studies economic, social, and environmental performance of cooper-
atives in China. The authors develop an integrative research framework covering
internal and external environment, production operation, governance structure, and
performance. Applying the structure equation modeling, the authors discovered that
external industrial environment and good cooperation relationship between coop-
eratives and the local leading enterprises will significantly affect economic and
social performance of cooperatives in China via the effect of governance structure.
Furthermore, the level of services provided by the cooperatives and the level of
unified management will contribute to the environmental performance of cooper-
atives. The chapter ends with several suggestions for sustainable development of
cooperatives in China.
Introduction xiii

Integrative Model in Mitigating the Impact of International Labor Migration

on Family Left Behind: Case Study in Indramayu, Indonesia (Lina Widyastuti)
The author provides an integrative model between government, nongovernment
organization, state-owned bank, and communities in addressing the impact of
international labor migration on the family left behind. She argues that the com-
munities should take an important position in this model because they are able to
actively involve in the implementation of the projects in both government and
private sectors. Besides, government, nongovernment organization, the companies,
and bank should take their own responsibilities.
CSR in the Context of Transition Economy: An Evaluation of Enterprises CSR
Practices in China (Bing Zhu and Prof. Dr. Andre Habisch)
This chapter reports the CSR practice in China and how it has grown in the past
years. The author argues that the ownership takes a major role in applying corporate
social responsibility practice. He affirms that big companies (e.g., central and local
state-owned enterprises) are the main force of CSR practice in China. Moreover, he
explains that corporate social responsibility has received recognition and applica-
tion in various industries more than ever before, and CSR practice becomes the
mainstream of sustainable development in China.
Women Symbolism in Marketing: Are the Human Rights Legit? (Debarati Das
Gupta and Aruna Das Gupta)
This chapter focuses on the women’s rights in Indian. They argue that the Indian
Constitution prohibits discrimination on the basis of sex, but the position of women
in India remains unequal. The authors start from several Ads to prove that the basic
human rights of women in India were violated through unnecessary marketing
objectifications. They argue that a lot of sectors (media, society, corporate sector)
have to conceive together a notion of responsibility as it affects in the procurement,
settlement, and acceptance of the image they sell in advertisements. They declare
that parties in question must work with Public Policy–Private Sector partnership
and employ Fundamental Rights, especially Human Rights. They concluded that a
mutual partnership between the Public Policy and Private sector shall strengthen
India’s fight for Women’s Rights and Gender Equality.
Contents

Part I CSR Origins

Entrepreneurship’s Relationship to CSR . . . . . . . . . . . . . . . . . . . . . . . . 3
Stephen R.C. Hicks
In the Pursuit of Building the Foundation for Sustainability . . . . . . . . . 13
Nayan Mitra
Risky Business? On the Interplay Between Social, Actuarial
and Political Risks and Licences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Martin Brueckner, Sara Bice, and Christof Pforr

Part II CSR and Sustainability

Sustainable Logistics: A Framework for Green Logistics and City
Logistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Carsten Deckert
Sustainable Assortment Policy: Possibilities of Differentiation
and Profiling for the Food Sector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Christoph Willers and Victoria Aydin
The Importance of Gold in the Financial Report . . . . . . . . . . . . . . . . . . 83
Rute Abreu and Carlos Pinho

Part III CSR and Management

Sustainable Hospitality Management: Challenges and Opportunities
for Small Island Destinations—Lessons from the British
Virgin Islands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
Bonnie Lewtas

xv
xvi Contents

Accounting for Sustainability: The Case Study of Petrobras . . . . . . . . . 119

Rute Abreu, Fátima David, Liliane Segura, Henrique Formigoni,
and Flávio Mantovani
Mineral Supply Chain Transparency: Soft and Hard Laws
on Supply Chains Due Diligence and the Rise of Public-Private
Partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Fabiana Di Lorenzo
CSR, Innovation and Human Resource Management:
The Renaissance of Olivetti’s Humanistic Management in Loccioni
Group, Italy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145
Mara Del Baldo

Part IV CSR and Asia

Does Foreign Ownership Enhance the Corporate Social
Performance of Japanese Firms? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171
Megumi Suto and Hitoshi Takehara
Impacting Factors of Triple Performance of Farmer’s Professional
Cooperatives in China: A Case Study of Jiangsu Province . . . . . . . . . . . 191
Hualiang Lu, Dongqin Wang, and Mengya Wang
Integrative Model in Mitigating the Impact of International Labor
Migration on Family Left Behind: Case Study in Indramayu District,
Indonesia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
Lina Widyastuti
CSR in the Context of Transition Economy: An Evaluation
of Enterprises CSR Practices in China . . . . . . . . . . . . . . . . . . . . . . . . . . 219
Bing Zhu and Andre Habisch
Women Symbolism in Marketing: Are the Human Rights Legit? . . . . . 235
Debarati Das Gupta and Aruna Das Gupta

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
 Part I
CSR Origins
Entrepreneurship’s Relationship to CSR

Stephen R.C. Hicks

1 Three Venture Capitalists on Virtue and Business

Testifying before a U.S. Congress House committee, the financier J. P. Morgan

(1837–1913) replied to a question asking whether he loaned out money based on the
recipient’s assets. Morgan replied, “No, sir, the first thing is character.” And, he
continued, if someone asked for funding but Morgan felt he couldn’t trust him, he
wouldn’t make the loan even if he had “all the bonds in Christendom.”
The venture capitalist Georges Doriot (1899–1987) was described by biographer
Jeffrey Young this way: “Doriot spends most of his time talking to people who
bring him prospective investments. He says he has considered no less than 5000 of
them since 1946. He is considered by friends and critics alike as a brilliant judge of
character. But he has to be, he explains. ‘When someone comes in with an idea
that’s never been tried, the only way you can judge is by the kind of man you’re
dealing with.’”
Entrepreneur and venture capitalist Kevin O’Connor (1961–) identifies what he
looks for when evaluating entrepreneurial pitches: “I look at three big things: Have
they found a big problem in a big market? Have they solved the problem in what I
believe to be the most effective way? And are they able to pull it off—are they
smart, are they aggressive, are they honest, and hard-working?” (O’Connor 2009).
What the three entrepreneurs’ statements have in common is their making
character fundamental to business.

S.R.C. Hicks, Ph.D. (*)

Rockford University, 5050 East State Street, Rockford, IL 61108, USA
e-mail: [email protected]

© Springer International Publishing AG 2018 3

H. Lu et al. (eds.), Building New Bridges Between Business and Society, CSR,
Sustainability, Ethics & Governance, DOI 10.1007/978-3-319-63561-3_1
4 S.R.C. Hicks

2 Entrepreneurship and Ethics

Ethics is about values and virtues. What goals in life are worth pursing—are health,
wealth, love, beauty, creativity, and so on, values? And what character traits are
necessary to achieve those good things—are honesty, courage, perseverance, fair-
ness, and so on, virtues?
In the past generation, while more attention is being given to entrepreneurship as
an economic phenomenon,1 entrepreneurship has received much less attention as an
ethical phenomenon. Yet entrepreneurship is a value-laden enterprise. As a busi-
ness activity, entrepreneurship demands resourcefulness and resilience, risk toler-
ance and courage, and it can be a vehicle for achieving important financial and other
personal goals.
In this essay, I sketch an entrepreneurial ethics, explore its implications for the
foundations of business ethics, and contrast it to a currently dominant paradigm for
business ethics, i.e., Corporate Social Responsibility.

3 The Values of Entrepreneurship

What does it mean to see entrepreneurship as an ethical phenomenon?

Let’s approach answering the question by first asking why we work. Some
people work because they must; others work because they want to. Unless one is
born into wealth or wins the lottery, making a living is foundational to life. Hence
most of us must work to sustain our lives at least to a minimum level. But beyond a
bare making a living, work is be a means of achieving many goals—financial
security, creative expression, sociability, and even adventure. Many of those who
do not have to work often find their work to be a vehicle for pursing those goals.
One basic work choice is to go to work for an existing business, i.e., to become
an employee, or to go into business for oneself, i.e., to become an entrepreneur. So
let us ask, secondly: Why do some choose entrepreneurship over working for
others? Their reasons can be negative—there may be no employment opportunities
available so entrepreneurship is the best available option. Or their reasons can be
positive—they believe that as entrepreneurs they can achieve greater wealth,
autonomy, and self-expression.
Wealth Entrepreneurs typically have ownership positions in their businesses and
thus a chance at greater earnings than salaried or hourly employees. That wealth in
turns means a chance at greater financial security and all the good things that money
can buy.

1
Baumol (2010) notes: “Entrepreneurs are widely recognized for the vital contributions they make
to economic growth and general welfare, yet until fairly recently entrepreneurship was not
considered worthy of serious economic study.”
Entrepreneurship’s Relationship to CSR 5

Autonomy Entrepreneurs are deciders and initiators. Consequently, they have

greater power over their thoughts and actions and more flexibility in the use of
the time than most employees. Expressed negatively, autonomy means not having
to take orders from bosses, being more easily able to avoid bureaucracy, office
politics, and so on.
Self-expression Entrepreneurs build businesses from the ground up, typically gen-
erating the idea and making it happen. As a result, entrepreneurs typically experi-
ence stronger psychic ownership of their businesses. Their business is My idea done
my way. Put negatively, entrepreneurs do not experience their work life as being a
cog in someone else’s machine.
Entrepreneurship, accordingly, is a vehicle for the pursuit of several important
physical and psychological human values: wealth, autonomy, and self-expression.
Of course, as an employee one can realize those values, yet entrepreneurship makes
those values central and more likely to be realized.
Further: entrepreneurs trade with others when purchasing raw materials, when
selling to customers, and when they hire employees to help grow the business.
Entrepreneurs create new networks of voluntary traders, and they enter into and
maintain already-existence networks. Trading networks are also a great human
value, and they are based upon mutual commitments to deal with each other on
the basis of voluntary exchange, rather than, say on the basis of treating the other as
an object of charity or plunder.
Accordingly, entrepreneurship is based upon several value commitments: the
importance of autonomy, self-expression, voluntary trade, and the creation and
enjoyment of wealth.

4 The Virtues of Entrepreneurship2

If entrepreneurship is a value-oriented enterprise, then what virtues make that

enterprise successful? That is to say, if one is to achieve practical business success,
what character traits must one strive to embody and make habitual?
Let us consider a typical entrepreneurial process, and note the italicized concepts
in the following description. Entrepreneurship begins when someone has a new
business idea.3 The entrepreneur is ambitious and exhibits guts in taking the
initiative in developing the idea into a new enterprise.4 Typically through experi-
mentation and perseverance, the entrepreneur produces something of value. The
entrepreneur then becomes a leader by convincing customers of the new product’s
value and by teaching new employees how to make it. The entrepreneur and

2
This section builds upon Hicks (2009).
3
Kirzner (1973) makes this aspect of the entrepreneurial process the defining aspect.
4
Knight (1921) makes this aspect of the entrepreneurial process the defining aspect.
6 S.R.C. Hicks

customers and the entrepreneur and the employees trade to win-win results. The
entrepreneur has achieved a measure of success and then is able to enjoy the fruits
of his or her achievement.
What does this sketch of the entrepreneurial process have to do with virtue?
Virtues are action-guiding character traits that aim at good results.
So if we cash out the above italicized entrepreneurial-process traits in terms of
virtues—i.e., in terms of character traits and commitments that enable and consti-
tute good action—then we make the following connections:
The entrepreneur’s generating new business ideas connects to the virtue of
rationality. Rationality is the commitment to the exercise of one’s capacity for
reason. The entrepreneur’s coming up with a business idea, evaluating it, and
planning to make it real require the exercise of rationality.
The entrepreneur’s ambitious drive for success connects to the virtue of pride.
Pride can be based upon past accomplishments, but it can also be future-ori-
ented—wanting to be the best one can be and not settling for less. The entrepre-
neur’s ambition is his or her taking pride in the business part of his or her life.
Entrepreneurial initiative connects to the virtue of integrity. Integrity is a
commitment to acting on the basis of what one believes to be true and good. If
the entrepreneur believes a business idea to be good, then the activity of making the
ideal a reality integrates thought and action.
The risk of failure is a feature of entrepreneurship, and fear is a natural response
to the possibility of failure—of losing money, losing self-esteem, and losing respect
from others. So the gutsiness that entrepreneurial action involves connects to the
virtue of courage. Courage is acting to achieve what one thinks is good even when
one is aware of the possibility of failure.
The entrepreneur’s working through experimental process of product develop-
ment connects to the virtue of objectivity. To be objective means judging based on
one’s awareness of the facts, being open to new data (including unwanted negative
data). An element of objectivity is the virtue of intellectual honesty, that is, a
commitment to recognizing the facts of the matter for what they are.
The entrepreneur’s perseverance through difficulties, disapproval, and self-
doubts connects with the virtue of independence. Independence is the virtue of
trusting one’s own judgment and acting on the basis of one’s best judgment despite
frustrations, distractions, or the negative opinions of others.
The entrepreneur’s productivity, i.e., his or her sticking with it until the job is
done, connects to the virtue of productiveness. Productiveness is a commitment to
creating value, to being self-responsible for bringing into existence that which one
needs or wants.
The network of traits that make for effective leadership are complex and
variable. Yet through whatever individual capacities and personality traits, entre-
preneurs must demonstrate to others the value of the new business’s products or
services, convince customers and investors to commit funds, and teach employees
how to perform the business’s functions. Entrepreneurship necessarily involves a
commitment to leadership.
Entrepreneurship’s Relationship to CSR 7

Table 1 Entrepreneurial traits and moral virtues

Entrepreneurial traits Moral virtues
New ideas Rationality
Ambition Pride
Guts Courage
Initiative Integrity
Perseverance Independence
Experimentalism Objectivity (including honesty)
Productivity Productiveness
Leadership Leadership
Win-win trade Justice
Entrepreneurial consequences Moral values
Experiencing success: wealth, autonomy, self-expression Self-esteem, happiness, flourishing

The entrepreneur’s trading to win-win results with customers and employees

connects to justice. The virtue of justice entails a commitment to evaluating and
interacting with others according to merit. In a business context of voluntary deals,
justice means that each party judges the merits of trade independently and agrees
voluntarily to the terms of the trade, and follows through accordingly.
And, finally, the entrepreneur’s achieving and enjoying success, both the phys-
ical and psychological rewards that business achievement can bring, connect to the
general moral values of flourishing, happiness, and fulfillment. As the entrepre-
neur’s business life is a component of his or her overall life, the entrepreneur’s
engaging in the actions that lead to flourishing in business is a component of an
overall flourishing life. In Aristotelian terms, the entrepreneur’s actions both con-
stitute and lead to a life that is fully realized.
Summarizing all of the above in a table, we get the following (Table 1).

5 Entrepreneurial Ethics as a Business Ethics Code

The virtues constituting the table’s right column embody an entrepreneurial code
for business ethics. That set of virtues describes entrepreneurial activity abstractly.
Conversely, the success traits of entrepreneurs in the table’s left column are
particulars of a general set of virtues that can be applied in all walks of life.5
Relevant questions, then, for the business ethics of entrepreneurship are:
(a) What are the values of entrepreneurship, upon which all successful business is
based?
(b) What are the character virtues of entrepreneurship that enable successful
business?

5
This list of virtues integrates those found in Aristotle (1984) and Rand (1964).
8 S.R.C. Hicks

(c) How do we teach and inspire those values and virtues in students and business
professionals?
Now for some implications.
One implication is that approaching business ethics via entrepreneurship con-
nects business to ethics positively and organically. The virtues and values embed-
ded in the practice of entrepreneurship sets a foundation for a business ethic based
on the assumption that successful business practice has within it the resources to
develop an ethic. That approach contrasts to the assumption often made that ethics
is alien to business and must be grafted on or imposed from without.
Another implication of an entrepreneurial ethic is that business ethics should
focus first on creativity, productivity, and trade. That is, it should not take those
elements take them for granted or as amoral givens. If the basis of business is
creative productivity and trade, then the basis focus of business ethics should be
upon that which enables individuals to be or become creative producers and traders.
A third set of implications emerge when we contrast an entrepreneurial business
ethics to the dominant model of business ethics for the past half-century, i.e.,
“corporate social responsibility” (CSR).

6 Entrepreneurial Ethics Contrasted to Corporate Social

Responsibility

Corporate Social Responsibility’s three constituent words indicate its three framing
assumptions as a model of business ethics:
The first tells us that corporations are our model of business practice to analyze
and prescribe to.
The second word tells us that the social is our focus.
In the literature, responsibility is usually cashed out in terms of avoiding harm
and distribution to others. Or it is interpreted conjunctively with the second word to
mean social responsibility.
On Corporations as the Standard Model The vast majority of examples in business
ethics focus on large, well-known corporations—Walmart, Microsoft, Enron,
McDonald’s, and so on—and much of the business governance literature focuses
upon corporate governance, with its hierarchical structure.
Yet the corporation is not the only business type or even the most plentiful type.
Firms can be organized as sole proprietorships, partnerships, or corporations, and
US Census Bureau data indicate that large corporations are a fraction of overall
business activity: “About three quarters of all U.S. business firms have no payroll.
Most are self-employed persons operating unincorporated businesses” (U.S. Census
Bureau 2007). Further, in 2007 there were 27,757,676 firms in the U.S., but the
number of firms with more than 100 employees was approximately 126,000, which
is about one-half of one percent.
Entrepreneurship’s Relationship to CSR 9

What these numbers suggest is that the business ethics literature’s focus on
mature, large corporation obscures the reality of the business environment that most
people experience. Most businesses are small businesses and closer to their entre-
preneurial roots.
Further, every corporation begins as an entrepreneurial venture. Many such
ventures perish, a few go on successfully, and only a very few become large. But
there is a value to understanding businesses causally. The basic principles of
business—buying and selling, hiring, firing, and quitting—including its moral
principles, are in place from the beginning. So a focus on entrepreneurship enables
us to articulate those moral principles at the foundation of business activity and then
to see how they develop as the business grows in size and complexity.
On the Social Focus CSR typically assumes, as in the following example from the
Committee on Economic Development, that business exists to serve social pur-
poses, often top-down social purposes: “business functions by public consent and
its basic purpose is to serve constructively the needs of society—to the satisfaction
of society” (Carroll 1999). Such formulations do not mention individuals and
assume that the social has priority over the individual.
Yet it is not clear that this is the reality or importance of business. The basic
business transaction is that between a buyer and a seller: two individuals come
together, each bringing value to the transaction, and they go their separate ways
after to enjoy the results of the transaction. Before buyers and sellers can trade, each
has to engage in productive work, and productive work is basically individual. An
individual wakes up in the morning, decides to get out of bed and go to work. He or
she makes dozens of decisions and performs hundreds of particular actions in the
course of a day. At work, those actions add up to productivity, the results of which
enable the person to become a buyer or a seller.
Entrepreneurial ethics highlights this individuality of business: entrepreneurial
activity is primarily individual. It starts with an individual’s idea, an individual’s
productive efforts, and then develops into a social network of value-adding indi-
viduals producing and trading with each other. What we call firms, markets, and
other relevant social groupings are associations of individuals adding value
together. Such social groupings are formed bottom-up and remain in existence as
long as they serve mutually the interests of the individuals involved.
So while social interaction is an important part of business ethics, it is conse-
quent. A business ethic based on entrepreneurialism makes issues of individuality
primary and issues of sociability secondary.
On Responsibility as Avoid-Harm and Distribution In CSR, the broad concept of
responsibility is typically given two sub-meanings. One meaning is avoiding harm
to others—e.g., not engaging in fraud, not damaging others’ property, and so
on. The other is to engage in charitable or redistributionist activities—for example:
“Traditionally in the United States, CSR has been defined much more in terms of
a philanthropic model. Companies make profits, unhindered except by fulfilling
their duty to pay taxes. Then they donate a certain share of the profits to charitable
causes. It is seen as tainting the act for the company to receive any benefit from the
giving” (Baker 2011).
10 S.R.C. Hicks

While there certainly are places for anti-harm and philanthropic principles in
ethics, from an entrepreneurial perspective this concept of responsibility is narrow
and secondary. CSR typically makes no explicit mention and certainly does not
emphasize the priority of productivity as a moral responsibility.
By contrast, the focus of entrepreneurs first and foremost is upon production, not
philanthropy; and entrepreneurs are focused upon creating value, not avoiding
harm. How can I create value? is the operative question. Or in other words: How
can I be more productive? or How can I make money? (with an emphasis upon the
make). Creating, producing, and making are primary.
One reason for this is that causally production comes before distribution. Before
we can ask the distribution question of Who gets what?, the what has to be brought
into existence. That is the basic responsibility. Before one can make a distribution
claim on the value a business has created, one must have productively contributed
to the creation of that value. The issue of distributive justice falls out of the
productivity: A fair determination of who gets how much depends upon each
person’s productive contribution.
While entrepreneurial ethics makes our responsibilities to be creative producers
primary, CSR’s emphasis on distributive responsibilities, especially charitable
distributions overlooks the morally and causally prior productive responsibilities.
The same point about moral priorities applies to the avoidance of harm. Part of
successful productivity is not harming the legitimate interests of others while
achieving one’s own goals, but the focus is on the positive creation not the
non-harm. By analogy, if one’s goal is to travel from New York to Los Angeles,
one’s focus is upon successful transportation; one’s primary focus is not upon not
harming Nebraskans along the way.
To summarize in abstract terms, the avoid-harm principle says that we should
not engage in win-lose interactions with others, and the redistribution principle says
that we should engage in lose-win interactions. What is missing is the great moral
import of making possible win-win interactions.
Entrepreneurial ethics makes first our responsibilities as individuals to be pro-
ductive traders. The dealings of productive traders are neither harmful (win-lose)
nor charitable (lose-win). Instead, they are win-win.
The morality of productiveness is prior to the morality of distribution. So
business ethics should be focusing first and predominantly on self-responsible
productiveness and the social conditions that foster it.

7 Conclusion

While entrepreneurship is beginning to receive attention in the business ethics

literature, it has the potential for refocusing our attention to business fundamentals.
The questions, in the contrasts between traditional CSR and entrepreneurial ethics,
are:
Entrepreneurship’s Relationship to CSR 11

Should we focus first upon start-ups and innovative firms, or upon mature
corporations?
Should we focus upon individuals first, or upon the social?
Should we focus upon production and trade first, or upon harm-avoidance and
charity?
What entrepreneurial ethics suggests is: Do not start business ethics with corpo-
rations. Do not start with the social. And do not start with philanthropic accounts of
responsibility. Instead, start by making morally foundational those productive
individuals who engage in win-win trade, and build from there to the increasingly
complex social structures the business world creates.

References

Aristotle. (1984). Nicomachean ethics. In J. Barnes (Ed.), The complete works of Aristotle.
Princeton: Princeton University Press.
Baker, M. (2011). Corporate social responsibility—What does it mean? Accessed May 8, 2010,
from http://www.mallenbaker.net/csr/definition.php
Baumol, W. J. (2010). The microtheory of innovative entrepreneurship. Princeton: Princeton
University Press.
Carroll, A. B. (1999). Corporate social responsibility: Evolution of a definitional construct.
Business Ethics Quarterly, 38(3), 268–295.
Hicks, S. (2009). What business ethics can learn from entrepreneurship. Journal of Private
Enterprise, 24(2), 49–57.
Kirzner, I. (1973). Competition and entrepreneurship. Chicago: University of Chicago Press.
Knight, F. (1921). Risk, uncertainty, and profit. Boston: Houghton Mifflin.
O’Connor, K. (2009). Interview on “entrepreneurship and venture capital.” Kaizen, 6. Accessed May
3, 2010, from http://www.ethicsandentrepreneurship.org/20090429/interview-with-kevin-oconnor/
Rand, A. (1964). The objectivist ethics. In The virtue of selfishness. New York: New American
Library.
United States Census Bureau. (2007). Accessed May 18, 2010, from http://www.census.gov/econ/
smallbus.html
In the Pursuit of Building the Foundation
for Sustainability

Nayan Mitra

1 Introduction

A company (also called, Corporation, Organization, business, firm in this paper)

needs to go beyond mere existence, survival and growth to perpetuate. It is this
concept of perpetuation or going concern, that has often made me think. How is this
possible?
A Corporation is a social entity. It has its existence in time and space; it has its
upwards and downwards dynamics that binds it together to form a whole that should
be able to survive and perpetuate in a very competitive environment. Therefore, if
we talk about the focal Company alone, the discussion will be incomplete. If a
Company complies to sustainability norms, it is wonderful; but if the company’s
supply chain flouts the sustainability norms and the company uses its products and
services, is it still okay? Will there not be a lacuna then in their ‘responsibility’ to
the society or in its issue of perpetuity?

2 Objectives

This paper, therefore seeks to delve deeper into:

1. The dynamics of sustainability in its upward integration, that is, the supply
chain,
2. Point out its relevance, and
3. Ways and means of management;
with references and examples drawn from the Indian context.

N. Mitra (*)
Developmental Consultant, Kolkata, West Bengal, India
e-mail: [email protected]

© Springer International Publishing AG 2018 13

H. Lu et al. (eds.), Building New Bridges Between Business and Society, CSR,
Sustainability, Ethics & Governance, DOI 10.1007/978-3-319-63561-3_2
14 N. Mitra

Now, the question is: what comprises of the supply chain? Christopher (2012)
defines supply chain as “the network of organisations that are involved through
upstream and downstream linkages, in the different processes and activities that
produce value in the form of products and services in the hands of the ultimate
consumer.”
Thus, supply chain comprises of a whole ecosystem from the minutest supplier
to the final customer and, any non-compliance or irresponsibility in this milieu will
ultimately affect the focal company’s sustainability, at the end. This supply chain,
therefore, needs to be managed to ensure responsible governance, traceability and
hence, accountability.
Supply chain Management, as defined by the Association for Operations
Management (APICS) is “the design, planning, execution, control and monitoring
of supply chain activities with the objectives of creating net value, building a
competitive infrastructure, leveraging worldwide logistics, synchronizing supply
with demand, and measuring performance globally” (Wisner et al. 2011).

3 Conceptual Framework

The conceptual framework of this paper is as follows (refer Exhibit 1):

BUSINESS SUSTAINABILITY

RESPONSIBLE GOVERNANCE, TRACEABILITY AND ACCOUNTABILITY IN

TERMS OF SOCIAL, ENVIRONMENTAL AND ECONOMIC ACTIVITIES

UPWARD FOCAL DOWNWARD

INTEGRATION COMPANY INTEGRATION

BUSINESS ECOSYSTEM

Exhibit 1 The foundation for business sustainability

In the Pursuit of Building the Foundation for Sustainability 15

4 Literature Review

Modern supply chains, in this age of globalisation and dynamic trade practices, are,
in many cases, multi-tiered networks that involves various types of suppliers across
various demographical, socio-political and geographic spread (Giblin 2013).
Therefore, in order to have an equilibrium between the focal company and its
business ecosystem, there needs to be a uniformity in some of their key corporate
policies and interactions that bind them together in linearity.
Here comes the debate, where, academicians and particularly practitioners have
often questioned the scopes, limitations and extent of the focal companies’ role in
ordering its suppliers and even their suppliers, to comply (Gilmore 2015).
Let us critically analyse and discuss the various sustainability concerns faced by
the modern corporations.

4.1 Social Concerns

Vogel (2005) have noted that while prominently featuring information about their
codes of conduct, some companies often ignore reporting the extent of compliance
with them; while some others describe their own practices, but ignore those of their
supply chain. Let us follow some of the Indian examples given below (Refer
Table 1).
Given the above examples, in Table 1, who suffers? If the supply chain does not
adhere to sustainable practices, is it not the focal company, whose brand is at stake?
Is it not, always the company’s long-term sustainability that comes under question?
Infact, Anand Mahindra (2010), the Vice Chairman and Managing Director,
Mahindra and Mahindra Limited, an Indian industrial group feels, “The purchasing
power of a corporation can become a unique driver for bringing about positive
change in society. Companies must use this power to achieve a purpose and make
their supply chain a vehicle for inclusive growth” (UNGC, 2010). The Company
initiated a programme to enable knowledge and best practice sharing with suppliers
in order to address environmental, health and safety impacts throughout the
company’s supply chain (UNGC 2010).

4.2 Environmental Concerns

Among environmental concerns, the second panacea of sustainability, climate

change is one of the major global concerns. Most climate scientists agree the main
cause of the current global warming trend is human expansion of the “greenhouse
effect,” (GHG) caused by a build-up of greenhouse gases, primarily carbon dioxide,
16 N. Mitra

Table 1 Lack of supply chain sustainability in social concern issues—Indian examples

Year Company Issue Steps taken Outcome
June, 2008 Primark, UK and – Children as The Company – Bad
(Daily Mail Ireland’s budget young as 11 were claimed shock and publicity,
Reporter chain known for working in squalid discontinued with plunging
2008) its low-cost, high conditions, sewing three suppliers in profit, came to
fashion clothing tiny beads and India for passing be known as
range supply chain sequins onto cheap work to the ‘sweat-
t-shirts by candle- unapproved shop brand’
light in the store’s sub-contractors
Indian sweatshops using child labour
at a maximum
daily wage of INR
40 (much less than
one US $ per day)
(revealed through
an undercover
investigation done
by the BBC Pano-
rama team for
6 months)
2007 GAP, the interna- – Children working The company – Bad public-
(McDougall tional garments in filthy conditions pledged to ity, financial
2007) and accessories in the Shahpur Jat convene a meeting and
chain area of Delhi, India of its Indian sup- non-financial
(discovered by The pliers as well as loss to
British newspaper, withdrawing tens Company
The Observer) of thousands of the
embroidered girl’s
blouses from the
market, before
they reach the
stores

methane, and nitrous oxide that traps heat in the atmosphere, radiating from Earth
toward space (Global Climate Change 2015).
The 2014 report from the Carbon Disclosure Project (CDP), an independent
global system for companies to measure, disclose, manage and share climate
change and water information, which tracks the GHG emissions and the carbon
footprint of not only their own manufacturing activities, but also their transporta-
tion, distribution and procurement activities, and monitors the related activities of
their extended supply chains (Blanchard 2012), has, for the first time, put five
Indian companies, namely Wipro, Essar Oil, Tech Mahindra, Larsen and
Toubro and Tata Consultancy Services on its Global A-list (Clough 2015).
This is indeed a great news. The consciousness has begun.
Our collective greenhouse gas emissions will dictate whether or not we risk
tipping the world towards dangerous climate change, that will change our dynamics
of business, among a lot many other things (Supply Chain Report 2015). Thus, the
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