Causes of Increased Corporate Social Responsibility

Causes of Increased Corporate Social Responsibility Abstract Aim The main aim of this research was to establish the extent to which the increased priority of CSR is in actuality a reflection of companies acting to meet the interests of society or simply a means for generating profits in a marketing oriented way. In this regard, the research sought to explore CSR behaviour in depth and in turn tried to establish companies rationales for CSR behaviour in the UK food retail industry. Methods A mixed methodology with both qualitative and quantitative methods of data collection and analysis were used in the research. Qualitative content analysis was used for analysing the contents of food retailers websites pertaining to CSR. Store Audits were conducted in order to identify the CSR practices and extent to which they are exercised by different food retailers. In depth formal interviews were conducted with key decision makers with the goal of obtaining information on CSR activities. Lastly, a questionnaire survey was used with the UK consumer population as the population of interest. Results The members of the UK Food Retail Industry showed that they have given paramount importance to CSR in order to somehow become a better neighbour to their customers, render them effective public services and at the same time contribute to the preservation and protection of the environment. The responses to the questions revealed a common rationale behind their CSR policies and ensured that the organisation established a good reputation amongst the members of the community, thereby enabling the latter to maintain a certain level of trust for the UK food retailers. Conclusion The study supported the fact highlighted by previous studies that companies have become more aware and mindful of their responsibilities, roles and rights towards the society. They were seen to have implemented activities, practices and guidelines in order to fulfill their legal, ethical, social and environmental roles and responsibilities towards stakeholders, employees, customers, and environment and society in general. However, it can also be realised that these policies contribute to the building of trust in the customers towards the organisations. Thus, as the trust is established, it is more likely that the customers will remain loyal to the organisation, thereby increasing their chances of generating profit. Chapter 1: Introduction For many years Corporate Social Responsibility (CSR) has been associated with related terms like business ethics, corporate performance, corporate accountability, corporate responsibility and stake holder involvement. In recent years CSR has grown into a well-known collective expression. The growth of CSR has been a result of organisations realising their responsibility toward their stake holders in the context of business scandals (e.g. Enron) and a growing concern for environmental changes (e.g. global warming). The European Union defines CSR as a concept whereby companies integrate social and environmental concerns in their business operations and in their interactions with their stakeholders on a voluntary basis (European Commission, 2002). According to Vernon and Mackenzie (2007), the question of whether companies should seek to do good by exercising CSR, rather than concentrate solely on wealth creation, is no longer interesting and in fact the focus today is on how well companies do good. Increasingly stake holders expect companies to take on public responsibility. Companies engage in CSR through diverse activities such as donating to charitable organisations (e.g. Ben and Jerrys), green activities (e.g. moves by major retailers to eliminate plastic bags and promote green bags) and by implementing environment friendly purchase and supply policies. A survey conducted by Research International, however, found that while CSR practices are commendable, they need to be viewed with caution as these activities are not sufficient in and of themselves (Social Funds, 2000). The scepticism about CSR activities is related to the growing trend for organisations to drift away from the hard issues and concentrate more on soft issues. The Research International survey revealed that despite ignoring crucial issues such as treatment of employees, and commitment to the local community, some companies portray themselves as socially responsible using charity and other CSR activities, which deal with soft issues (Social Funds, 2000). Sceptics also believe that CSR is often used purely as a marketing tool to improving business performance. In the context of CSR being rated as a priority by companies in the last few years (Cost Sector, 2009), this research aims to study the changing nature of CSR, with particular focus on an organisations motivation for engaging in socially responsible activities (whether it is a response to societys expectations or a strategic move by a company). By contributing to a deeper understanding of rationales, notions, risks and effects of CSR, the proposed research provides strategic insights on the subject. With findings based on both corporate and stake holder perspectives on the subject, this research aims to contribute to useful and interesting reading for both businesses and stake holders. The findings of this study are based on the UK food retail industry. Food retailers make a good context for study especially considering the several socially and environmentally responsible schemes that they are involved in and the significance of CSR asserted by industry standards. In this attempt Chapter Two provides the background and review of literature conducted in order to extensively analyse previous works published with regard to Corporate Social Responsibility and the manner by which it applies to the members of the UK food retail industry. Chapter Three discusses the different methods used in order to obtain data for the study to obtain relevant results. Chapter Four then presents the results obtained from the use of the different methodologies enumerated in the study. The results shall then be discussed in relation to the aim of the study in Chapter Five and conclusions would be provided by answering the research questions. Lastly in Chapter 6 we will give us an understanding of the scope and limitations of this study. Chapter 2: Background and Literature Review 2.1 Background of the study Societys preoccupation with the social responsibility of organisations has existed since at least the early 1930s and probably even before. Wells (2002) notes that it is perhaps the infamous Dodd-Berle correspondence contained within the Harvard Law Review Issue of 1931-32 that launched the debate on corporate social responsibility. The debate started when corporate law professor Adolf A. Berle Jr. published an article arguing for the imposition of legal control on management so that only their shareholders would benefit from their decisions (Berle, 1931). E.M. Dodd, another professor from Harvard, published an article that addressed the issue raised by Berle. He argues that besides focusing on the interests of the shareholders, managers must also take into consideration the concerns of the employees, consumers and the organisations stakeholders. Berle (1931) responded by saying that companies should â€Å"not abandon emphasis on the view that business corporations exist for the sol e purpose of making profits for their stockholders until such time as [one is] prepared to offer a clear and reasonably enforceable scheme of responsibilities to someone else† (Berle, 1932, p. 1365). Since the idea of corporate social responsibility has its roots in the legal community, several academic disciplines have followed the debate with little discussion occurring between and among them (Radin, 1999). More specifically, researchers in the field of business ethics have spent substantial effort in the past two decades to come up with a stakeholder theory that would eventually fall under corporate social responsibility, existing as a separate approach to management. The issue of corporate social responsibility was not discussed after the argument between Berle and Dodd. It resurfaced in the 1960s and the 1970s against the backdrop of the civil rights movement in America. This is due to the fact that the top agendas of politicians, public interest groups, individual citizens and corporations have been largely influenced by concerns about the environment, product safety, workplace health and safety, racial and sex discrimination, urban congestion, political corruption and technological advances. Apart from this, the increasing influence and power that organisations possessed during this period (this period being the 60s and 70s?) has eventually led to a widespread societal belief that large businesses have a duty towards ensuring the betterment of society (Banner, 1979). The power and influence of corporations, actual or perceived, and the impact of their economic, social and political actions on society in general, has led to a broad societal expectation that corporations be held accountable for their actions. Simply put, there is growing public sentiment that organisations must be responsible enough to weigh the impact of their decisions on the different parties involved. As a result, they must be able to eliminate, minimize or compensate for the harmful damages that they may inflict on society. The above mentioned justification is basically derived from a moral position that corporations are expected, and should, behave like any citizen in society. This expectation is also justified on the basis that corresponding responsibilities always accompany power. As Dodd (1932) asserts, â€Å"power over the lives of others tends to create on the part of those most worthy to exercise it a sense of responsibility.† Moreover, the increasing power of organisations has resulted in a societal expectation that corporations act proactively and at the same time, carry out a leadership role in order to provide solutions to problems that the world faces (CSR Survey, 2003). This means that given that organisations frequently have more resources than governments, they should give something back to the society. In the same manner, they are also called to allocate and offer some of their resources to carry out good works and help the less fortunate sectors of society. Overall, this CSR goal is justified as follows: initially, a societal need is identified. For instance, areas such as education, healthcare, low-income housing or the arts may require funding that cannot be generated privately or that government is unable to provide to enable these institutions to continue making goods or services available or even to exist. Second, corporations are identified as capable of filling the gap by providing either funds or infrastructure to address the need. In other words, an appeal to organisations is made because they frequently have the capacity, in accordance with their size and reach, to act as agents of â€Å"social progress† (Kahn, 1997). As repeatedly mentioned earlier, corporate social responsibility has been required of companies that have both, actual or perceived power and influence. This is why multinational corporations that operate parts of the globe where people fear the effects and consequences of Globalisation are expected to perform such duties. This, according to Zinkin (2004) is usually brought about by the fact that these corporations are usually seen as enemies rather than friends. Thus, to regain the trust and confidence of the people, the company must be able to make their social responsibility known as this is said to give them legitimacy to operate in a given country (Zinkins, 2004). 2.2 Literature Review In order to gain a better understanding of the concepts and principles of CSR, the review of literature is divided into the following sections: 1. Corporate Social Responsibility: Definitions and History, 2. Corporate Social Responsibility and the UK Food Retail Industry, and 3. Summary 2.2.1 Corporate Social Responsibility: Definitions and History Globalisation, the increasing influence of companies including small and medium enterprises, a change in the position and opinion of governments, and a paradigm shift in working with and appreciating the importance of building solid relations with stakeholders- are all factors that have contributed to changing the dynamics of the relationship between businesses and society. Businesses have always been mindful of their responsibilities towards society. The concept of companies sharing their resources and influence with other groups has been repeatedly spoken about for centuries (Bowe, 1953). Nowadays, companies have become more aware and mindful of their responsibilities, roles and rights towards the society. They are seen to have implemented activities, practices and guidelines in order to fulfill their legal, ethical, social and environmental responsibilities to stakeholders, which include shareholders, employees, customers, suppliers and the environment and society in general. These actions have been given many terms, including: (1) Corporate Responsibility or CR, (2) Corporate Social and Environmental Responsibility or CSER, (3) Corporate Citizenship, (4) Corporate Accountability, and lastly, (5) Socially Responsible Business (SRB) (Raynard Forstater, 2002). However, the most famous terminology would have to be Corporate Social Responsibility or CSR. CSR first began to be written about by academics in the 20th century. The term Corporate Social Responsibility and the modern view on CSR are largely attributed to Howard Bowen, who is considered by many scholars, especially Carroll, as the father of CSR. Bowen conceived CSR as an integral part of a larger vision of a better American society with a robust and socially responsible business sector. Before Bowen wrote his book in 1953, CSR was not a generally accepted practice among businesses in the United States. Carroll (1991) writes that in the early years, businesses believed that their only obligation was to their shareholders and their only function was the quest of financial improvement in order to provide the greatest financial return to their shareholders. The errors of this way of thinking soon became apparent. For one, businesses still had to work within laws set down by governments. In the 1960s, groups advocating social issues pushed for a more extensive concept of responsibilities for businesses. In the 1970s, various organisations in charge of the social issues pushed by the activist groups were created in the U.S. Some of these organisations were the Environmental Protection Agency (EPA), the Equal Employment Opportunity Commission (EEOC), the Occupational Safety and Health Administration (OSHA), and the Consumer Product Safety Commission (CPSC). These governmental organisations allowed the establishment of national public policy that now acknowledged the legality of environmen tal issues. The new policies forced businesses to re-examine their own strategies and to learn how to develop a balance between making a profit and the legal and ethical responsibilities placed on them by a widening range of stakeholders. For Bowen (1953), businesses become prominent in society because society needs the products and services provided by these companies. This grants businesses vital decision-making power in the way they affect the lives of many people. Therefore, for a balanced business-society relationship to continue, Bowen (1953) asks what responsibilities society can reasonably expect businessmen to assume. The answer to this question, Bowen states, is corporate social responsibility. He defines CSR as a social obligation that necessitates businessmen to engage in policies, formulate decisions, and implement actions that are considered desirable when connected with the objectives and values of society. He took a broad view when defining what business responsibilities include—responsiveness, stewardship, social audit, corporate citizenship and rudimentary stakeholder theory. Bowens concept of a mutual relationship between business and society is echoed by Porter and Kramer (2006), who point out that the value of CSR lies in the values companies share with societies they exist in. Businesses operate in social contexts and societies need the products and services that businesses provide, thus there is a mutual need for each entity. CSR, therefore, makes it possible to promote a collaborative relationship between business and society. Many have tried to create a definition of corporate social responsibility that encompasses its functions and the range of responsibilities it entails. One of the most comprehensive is that of the World Business Council for Sustainable Development (2007), which defines CSR as the long-lasting commitment that businesses create which compels them to behave in an ethical manner and to add to the development of the economy while helping improve the quality of life of their employees and their families in addition to the lives of those in the local communities and society in general. This definition is specific enough to imply the holistic and philanthropic maxim of CSR. It is also broad enough to include activities or programs that companies engage in that do not directly yield income but bring visible and long-term benefits to both the companies and the recipients of the programs and activities such as youth and partner communities. With this definition programs such as scholarships and funds for research, advocacy programs for the environment, and livelihood programs can be considered as CSR. One of the earliest authors on CSR, Carroll (1979) was the first to propose the four categories of ordered layers of CSR—economic, legal, ethical, and discretionary—when he wrote that the social responsibility of businesses includes the economic, legal, ethical, and discretionary expectations that society puts upon enterprises. Aupperle, Carroll, and Hatfield (1985) further defined these categories into: * Economic responsibilities showcase the principle that businesses have the primary responsibility to generate products and profits and fulfill the desires of their customers; * Legal responsibilities highlight the issue that economic responsibilities must be performed within the restriction of rules and regulations as mandated by the laws of the land; * Ethical responsibilities takes into consideration the codes, norms, and values that are not written into laws but are still followed implicitly by society; these responsibilities rise above the complexities of written laws and encompass activities that are vigorously carried out without any clear and defined statements made about them; * Discretionary or philanthropic responsibilities reflect the voluntary nature of actions that are not easy to establish and assess, but are still expected by society. These categories are still widely cited and frequently reproduced in management and CSR journals by researchers and authors on CSR. The reason for its lasting acknowledgement may be the simplicity of the model. Carrolls (1979) categories are logical and easy to understand. The author himself writes that these categories are merely guidelines or reminders that the motives or actions of businesses can be generally classified into any of the categories he presented. The arrangement and relative influence of each category was intended to imply the basic role each had in the progression of significance. When it first came out, Carrolls model reflected a point of view that was simultaneously retrospective and developmental. It was based on the assertion that historically businesses first emphasised only the economic aspects of their trade. The legal aspect came next, and the ethical and discretionary were only emphasised in recent years. Juholin (2004) suggests that companies practice corporate social responsibility (CSR) because of long-term profits that CSR brings to companies. Other reasons may also include the commitment of top management to the moral and ethical standards promoted by CSR, competitiveness of the market today, and the visionary skills of many business leaders that allows them to anticipate the needs of the future. Porter and Kramer (2006) agree that CSR provides long-term profits. The authors note that companies should practice CSR and integrate it in their core strategic plans to ensure long-term prosperity. This is because socially responsible activities can return goodwill for companies. On the other hand, activities that harm the environment or result in any disadvantage to stakeholders can only result in bad karma in the form of bad financial operation, low brand positioning, and, worse, a rift in the relationship between companies and their consumers and suppliers and even expensive litigations. Porter and Kramer (2006) write that corporations are not obligated to solve the problems of the world. They do not have resources to do this. But, a company that is well managed can have a greater impact than any other organisation or charity group when they do something good for society. CSR does not merely imply profitability for companies. Its results go beyond the costs or constraint of altruistic actions. CSR can be a source of market opportunity, improvement, and an edge over the competition (Porter Kramer, 2006). It also does not mean engaging in activities for the sake of doing what is socially required and expected of these companies based on legal and social laws, especially those on environmental issues. CSR implies taking action to go beyond these laws to minimize any harm towards and maximize benefits for all stakeholders in order to fulfill what society desires (Raynard Forstater, 2002). Warhurst (2001) identifies three major elements of CSR—product use, business practice, and distribution of profits. Product use entails the positive involvement of products from businesses that assist in the promotion of welfare and better quality of life for members of society. Business practice entails business governance that observes the rules and regulations and presents a high level of thrust towards welfare of the natural environment and equity for all generations and species. Distribution of profits entails equal distribution of profits across a varied range of sectors of society, with emphasis on local communities. Bowen (1953) also notes that CSR should not be seen as a primary solution to the many problems of society. CSR can only do so much, and it should only be seen by companies and society as a set of guidelines for businesses in the way they perform and carry on their operations within the context of a larger society and the many issues that abound within the social milieu that they operate in. A key concept of CSR is the idea of stakeholders. Stakeholders are all groups or individuals who have an impact on or are affected by the attainment of any organisations goals (Freeman, 1984). It can be said that stakeholders are any entity who have a big â€Å"stake† in what businesses do. The concept of stakeholders therefore goes beyond the shareholders, employees, and clients or customers of a company. It includes communities, public interest groups, social activist groups, environmental groups, and the media which, according to Freeman, author of the Stakeholder Theory, businesses are accountable to. Other researchers (Marcus, 1996; Munilla Miles, 2005) list specific stakeholders as: owners; customers; employees; local, regional and national communities; competitors; suppliers; social activists; public at large; creditors; non-government organisations (NGOs); and even the natural environment, which, although unable to state its opinions, has become a major stakeholder today because of the many laws promulgated to care for the Earth in a sustainable way. Hopkins (2003) writes that CSR primarily deals with ensuring that businesses treat stakeholders in an ethical or responsible way which means treating them in a manner considered suitable by members of any civilized society. The social context of this definition includes economic responsibility. Stakeholders can be both within businesses and outside it. This signifies the natural environment as a stakeholder. In a broader sense, the objective of social responsibility is to establish better and higher standards of living while maintaining the capability of businesses to make a profit. These two components of the objective of social responsibility are both done for the stakeholders within and outside companies. According to Freeman (1984) for successful transactions with stakeholders, businesses must accept the authority and procedures of various stakeholders. Stakeholders will thus have the freedom to communicate their concerns. Furthermore, to manage and develop a strong relationship with stakeholders, businesses must understand their concerns and develop programs that will address these concerns. Stakeholders have various ways to ensure that businesses fulfill societys expectations. Some may opt to organize rallies, some may opt for more peaceful negotiations, some may engage in joint activities such as seminars or tree-planting sessions or other awareness raising activities, and some may use the media to further disseminate their issues. For example, the environmental group Greenpeace printed leaflets and wrote articles against genetically modified food, which led some food manufacturing corporations to either stop production of certain products or to develop new, healthier items. Freeman (1984) points out that the term â€Å"stakeholder† first appeared in management literature in a 1963 international memorandum published by the Stanford Research Institute. The term then was strictly yet broadly defined as the peoples or groups who give their support to companies and without whom businesses would stop to surviving. The main idea in this initial context already shows a measure of the importance of stakeholders. In a way, this definition states that without the support of stakeholders, businesses would not be able to survive. Of course, the limitation of this definition lies in the fact that stakeholders here may mean only the groups that are influential for companies such as the shareholders or government groups or investors. Each business activity has a different group of stakeholders. This is because each individual in society is interested in and promotes a varied and widely different range of concerns (Freeman, 1984). Some are more interested in environmental issues, while others advocate employment benefits, and still others fight for education. One way to determine which stakeholder is relevant to which particular aspect of business is through the generation of a generic stakeholder map, which is a diagram of the various groups relevant to the whole organisation broken down into levels and subdivisions in order to divide big groups into small groups based on specific interests. Some experts, however, think that this mapping procedure does not encapsulate the complex linkages between businesses and the various individuals and groups in society. An approach of corporate social responsibility that centers on stakeholders emphasizes the strategic and effective management of relationships and promotion of what Freeman and McVea (2001) call shared interests. The stakeholder model also puts some emphasis on persuading businesses to rebuild or restore relationships with groups or organisations that they have been at odds with. A good stakeholder management program also involves open communication, negotiation, management, and motivation. The end result of all of these actions leads to the establishment of an attitude of partnership, mutual association and interdependence between businesses and stakeholders. All of these activities are held together by the values and ethical standards that businesses stand for. Freeman and McVea (2001) further emphasise that good stakeholder management promotes a business own company values. CSR does not mean catering to the interests of stakeholders while abandoning all other aspects of business. Rather it entails in-depth deliberations taking into account all factors of social expectations. A well-developed stakeholder management program also allows businesses to create approaches that can serve stakeholders even in the long run. Although some individuals may not be happy with short-term decisions and feel that their causes need more attention, a good stakeholder management program takes all things into considerations so that all stakeholders, not just a chosen few, continue to be firm supporters of businesses. Besides understanding stakeholders concerns, businesses must also look at the other components of CSR to determine the entire range of responsibilities that stakeholders expect them to embrace. When discussing and identifying these components of CSR, scholars and authors have been turning to the CSR pyramid presented by Carroll (1991). The CSR pyramid is arranged to follow the levels of Carrolls (1979) earlier work of the four categories of CSR. The arrangement is in accordance with the degrees of social expectations that have been connected with each category. It has been used to assess businesses performance in terms of quantity, quality, effectiveness, and efficiency in their implementation of CSR initiatives. Table 2.2.1 The Pyramid of Corporate Social Responsibility Be a Good Corporate Citizen Philanthropic Responsibility Contribute Resources to the community; Improve Quality of Life Be Ethical Ethical Responsibility Obligation to do what is right, just and fair; Avoid Harm Obey the Law Legal Responsibility Law is Societys codification of right and wrong; Play the Rules of the game Be Profitable Economic Responsibility The Foundation on which all the others rest (Source : Pyramid of Corporate Social Responsibility (Carroll, 1991, p. 39)) Obligations or responsibilities included in the pyramid have always existed in the business world. But the importance of philanthropic and ethical responsibilities has only received attention in recent years. Through this pyramid, Carroll (1991) hoped to show that a good CSR program can be broken down into well-defined components that make up a complete package. It can be seen as a framework for comprehending companies ever-evolving CSR activities. In addition, looking at each component can help leaders to distinguish and understand the various obligations of businesses that are in constant conflict with each other but which are mutually exclusive. Based on the expected activities for each level, economic responsibilities seem to be always in tension with the other responsibilities. Carroll (1991) also included the concept of stakeholders in this model, pointing out that taking their perspective into account would allow businesses to recognize the tension between all levels of the pyramid as realities of any organisation. This perspective can also allow businesses to see the pyramid as a united basis or framework of how firms will implement their decisions, actions, and programs. As can be seen, economic profit forms the foundation of the whole pyramid. Carroll (1991) acknowledges the basic fact that businesses were created historically as economic entities that are primarily concerned with making money and creating profit. Without this component, all other responsibilities become moot. Carroll states that the idea he was proposing was that CSR, to be acknowledged as a legitimate action for businesses, had to deal with the whole range of responsibilities these businesses had to answer for to society. Of course this would have to include the most basic responsibility—economic. The next level shows that businesses are obligated to follow the rules of law—various national and international laws—that socie Causes of Increased Corporate Social Responsibility Causes of Increased Corporate Social Responsibility Abstract Aim The main aim of this research was to establish the extent to which the increased priority of CSR is in actuality a reflection of companies acting to meet the interests of society or simply a means for generating profits in a marketing oriented way. In this regard, the research sought to explore CSR behaviour in depth and in turn tried to establish companies rationales for CSR behaviour in the UK food retail industry. Methods A mixed methodology with both qualitative and quantitative methods of data collection and analysis were used in the research. Qualitative content analysis was used for analysing the contents of food retailers websites pertaining to CSR. Store Audits were conducted in order to identify the CSR practices and extent to which they are exercised by different food retailers. In depth formal interviews were conducted with key decision makers with the goal of obtaining information on CSR activities. Lastly, a questionnaire survey was used with the UK consumer population as the population of interest. Results The members of the UK Food Retail Industry showed that they have given paramount importance to CSR in order to somehow become a better neighbour to their customers, render them effective public services and at the same time contribute to the preservation and protection of the environment. The responses to the questions revealed a common rationale behind their CSR policies and ensured that the organisation established a good reputation amongst the members of the community, thereby enabling the latter to maintain a certain level of trust for the UK food retailers. Conclusion The study supported the fact highlighted by previous studies that companies have become more aware and mindful of their responsibilities, roles and rights towards the society. They were seen to have implemented activities, practices and guidelines in order to fulfill their legal, ethical, social and environmental roles and responsibilities towards stakeholders, employees, customers, and environment and society in general. However, it can also be realised that these policies contribute to the building of trust in the customers towards the organisations. Thus, as the trust is established, it is more likely that the customers will remain loyal to the organisation, thereby increasing their chances of generating profit. Chapter 1: Introduction For many years Corporate Social Responsibility (CSR) has been associated with related terms like business ethics, corporate performance, corporate accountability, corporate responsibility and stake holder involvement. In recent years CSR has grown into a well-known collective expression. The growth of CSR has been a result of organisations realising their responsibility toward their stake holders in the context of business scandals (e.g. Enron) and a growing concern for environmental changes (e.g. global warming). The European Union defines CSR as a concept whereby companies integrate social and environmental concerns in their business operations and in their interactions with their stakeholders on a voluntary basis (European Commission, 2002). According to Vernon and Mackenzie (2007), the question of whether companies should seek to do good by exercising CSR, rather than concentrate solely on wealth creation, is no longer interesting and in fact the focus today is on how well companies do good. Increasingly stake holders expect companies to take on public responsibility. Companies engage in CSR through diverse activities such as donating to charitable organisations (e.g. Ben and Jerrys), green activities (e.g. moves by major retailers to eliminate plastic bags and promote green bags) and by implementing environment friendly purchase and supply policies. A survey conducted by Research International, however, found that while CSR practices are commendable, they need to be viewed with caution as these activities are not sufficient in and of themselves (Social Funds, 2000). The scepticism about CSR activities is related to the growing trend for organisations to drift away from the hard issues and concentrate more on soft issues. The Research International survey revealed that despite ignoring crucial issues such as treatment of employees, and commitment to the local community, some companies portray themselves as socially responsible using charity and other CSR activities, which deal with soft issues (Social Funds, 2000). Sceptics also believe that CSR is often used purely as a marketing tool to improving business performance. In the context of CSR being rated as a priority by companies in the last few years (Cost Sector, 2009), this research aims to study the changing nature of CSR, with particular focus on an organisations motivation for engaging in socially responsible activities (whether it is a response to societys expectations or a strategic move by a company). By contributing to a deeper understanding of rationales, notions, risks and effects of CSR, the proposed research provides strategic insights on the subject. With findings based on both corporate and stake holder perspectives on the subject, this research aims to contribute to useful and interesting reading for both businesses and stake holders. The findings of this study are based on the UK food retail industry. Food retailers make a good context for study especially considering the several socially and environmentally responsible schemes that they are involved in and the significance of CSR asserted by industry standards. In this attempt Chapter Two provides the background and review of literature conducted in order to extensively analyse previous works published with regard to Corporate Social Responsibility and the manner by which it applies to the members of the UK food retail industry. Chapter Three discusses the different methods used in order to obtain data for the study to obtain relevant results. Chapter Four then presents the results obtained from the use of the different methodologies enumerated in the study. The results shall then be discussed in relation to the aim of the study in Chapter Five and conclusions would be provided by answering the research questions. Lastly in Chapter 6 we will give us an understanding of the scope and limitations of this study. Chapter 2: Background and Literature Review 2.1 Background of the study Societys preoccupation with the social responsibility of organisations has existed since at least the early 1930s and probably even before. Wells (2002) notes that it is perhaps the infamous Dodd-Berle correspondence contained within the Harvard Law Review Issue of 1931-32 that launched the debate on corporate social responsibility. The debate started when corporate law professor Adolf A. Berle Jr. published an article arguing for the imposition of legal control on management so that only their shareholders would benefit from their decisions (Berle, 1931). E.M. Dodd, another professor from Harvard, published an article that addressed the issue raised by Berle. He argues that besides focusing on the interests of the shareholders, managers must also take into consideration the concerns of the employees, consumers and the organisations stakeholders. Berle (1931) responded by saying that companies should â€Å"not abandon emphasis on the view that business corporations exist for the sol e purpose of making profits for their stockholders until such time as [one is] prepared to offer a clear and reasonably enforceable scheme of responsibilities to someone else† (Berle, 1932, p. 1365). Since the idea of corporate social responsibility has its roots in the legal community, several academic disciplines have followed the debate with little discussion occurring between and among them (Radin, 1999). More specifically, researchers in the field of business ethics have spent substantial effort in the past two decades to come up with a stakeholder theory that would eventually fall under corporate social responsibility, existing as a separate approach to management. The issue of corporate social responsibility was not discussed after the argument between Berle and Dodd. It resurfaced in the 1960s and the 1970s against the backdrop of the civil rights movement in America. This is due to the fact that the top agendas of politicians, public interest groups, individual citizens and corporations have been largely influenced by concerns about the environment, product safety, workplace health and safety, racial and sex discrimination, urban congestion, political corruption and technological advances. Apart from this, the increasing influence and power that organisations possessed during this period (this period being the 60s and 70s?) has eventually led to a widespread societal belief that large businesses have a duty towards ensuring the betterment of society (Banner, 1979). The power and influence of corporations, actual or perceived, and the impact of their economic, social and political actions on society in general, has led to a broad societal expectation that corporations be held accountable for their actions. Simply put, there is growing public sentiment that organisations must be responsible enough to weigh the impact of their decisions on the different parties involved. As a result, they must be able to eliminate, minimize or compensate for the harmful damages that they may inflict on society. The above mentioned justification is basically derived from a moral position that corporations are expected, and should, behave like any citizen in society. This expectation is also justified on the basis that corresponding responsibilities always accompany power. As Dodd (1932) asserts, â€Å"power over the lives of others tends to create on the part of those most worthy to exercise it a sense of responsibility.† Moreover, the increasing power of organisations has resulted in a societal expectation that corporations act proactively and at the same time, carry out a leadership role in order to provide solutions to problems that the world faces (CSR Survey, 2003). This means that given that organisations frequently have more resources than governments, they should give something back to the society. In the same manner, they are also called to allocate and offer some of their resources to carry out good works and help the less fortunate sectors of society. Overall, this CSR goal is justified as follows: initially, a societal need is identified. For instance, areas such as education, healthcare, low-income housing or the arts may require funding that cannot be generated privately or that government is unable to provide to enable these institutions to continue making goods or services available or even to exist. Second, corporations are identified as capable of filling the gap by providing either funds or infrastructure to address the need. In other words, an appeal to organisations is made because they frequently have the capacity, in accordance with their size and reach, to act as agents of â€Å"social progress† (Kahn, 1997). As repeatedly mentioned earlier, corporate social responsibility has been required of companies that have both, actual or perceived power and influence. This is why multinational corporations that operate parts of the globe where people fear the effects and consequences of Globalisation are expected to perform such duties. This, according to Zinkin (2004) is usually brought about by the fact that these corporations are usually seen as enemies rather than friends. Thus, to regain the trust and confidence of the people, the company must be able to make their social responsibility known as this is said to give them legitimacy to operate in a given country (Zinkins, 2004). 2.2 Literature Review In order to gain a better understanding of the concepts and principles of CSR, the review of literature is divided into the following sections: 1. Corporate Social Responsibility: Definitions and History, 2. Corporate Social Responsibility and the UK Food Retail Industry, and 3. Summary 2.2.1 Corporate Social Responsibility: Definitions and History Globalisation, the increasing influence of companies including small and medium enterprises, a change in the position and opinion of governments, and a paradigm shift in working with and appreciating the importance of building solid relations with stakeholders- are all factors that have contributed to changing the dynamics of the relationship between businesses and society. Businesses have always been mindful of their responsibilities towards society. The concept of companies sharing their resources and influence with other groups has been repeatedly spoken about for centuries (Bowe, 1953). Nowadays, companies have become more aware and mindful of their responsibilities, roles and rights towards the society. They are seen to have implemented activities, practices and guidelines in order to fulfill their legal, ethical, social and environmental responsibilities to stakeholders, which include shareholders, employees, customers, suppliers and the environment and society in general. These actions have been given many terms, including: (1) Corporate Responsibility or CR, (2) Corporate Social and Environmental Responsibility or CSER, (3) Corporate Citizenship, (4) Corporate Accountability, and lastly, (5) Socially Responsible Business (SRB) (Raynard Forstater, 2002). However, the most famous terminology would have to be Corporate Social Responsibility or CSR. CSR first began to be written about by academics in the 20th century. The term Corporate Social Responsibility and the modern view on CSR are largely attributed to Howard Bowen, who is considered by many scholars, especially Carroll, as the father of CSR. Bowen conceived CSR as an integral part of a larger vision of a better American society with a robust and socially responsible business sector. Before Bowen wrote his book in 1953, CSR was not a generally accepted practice among businesses in the United States. Carroll (1991) writes that in the early years, businesses believed that their only obligation was to their shareholders and their only function was the quest of financial improvement in order to provide the greatest financial return to their shareholders. The errors of this way of thinking soon became apparent. For one, businesses still had to work within laws set down by governments. In the 1960s, groups advocating social issues pushed for a more extensive concept of responsibilities for businesses. In the 1970s, various organisations in charge of the social issues pushed by the activist groups were created in the U.S. Some of these organisations were the Environmental Protection Agency (EPA), the Equal Employment Opportunity Commission (EEOC), the Occupational Safety and Health Administration (OSHA), and the Consumer Product Safety Commission (CPSC). These governmental organisations allowed the establishment of national public policy that now acknowledged the legality of environmen tal issues. The new policies forced businesses to re-examine their own strategies and to learn how to develop a balance between making a profit and the legal and ethical responsibilities placed on them by a widening range of stakeholders. For Bowen (1953), businesses become prominent in society because society needs the products and services provided by these companies. This grants businesses vital decision-making power in the way they affect the lives of many people. Therefore, for a balanced business-society relationship to continue, Bowen (1953) asks what responsibilities society can reasonably expect businessmen to assume. The answer to this question, Bowen states, is corporate social responsibility. He defines CSR as a social obligation that necessitates businessmen to engage in policies, formulate decisions, and implement actions that are considered desirable when connected with the objectives and values of society. He took a broad view when defining what business responsibilities include—responsiveness, stewardship, social audit, corporate citizenship and rudimentary stakeholder theory. Bowens concept of a mutual relationship between business and society is echoed by Porter and Kramer (2006), who point out that the value of CSR lies in the values companies share with societies they exist in. Businesses operate in social contexts and societies need the products and services that businesses provide, thus there is a mutual need for each entity. CSR, therefore, makes it possible to promote a collaborative relationship between business and society. Many have tried to create a definition of corporate social responsibility that encompasses its functions and the range of responsibilities it entails. One of the most comprehensive is that of the World Business Council for Sustainable Development (2007), which defines CSR as the long-lasting commitment that businesses create which compels them to behave in an ethical manner and to add to the development of the economy while helping improve the quality of life of their employees and their families in addition to the lives of those in the local communities and society in general. This definition is specific enough to imply the holistic and philanthropic maxim of CSR. It is also broad enough to include activities or programs that companies engage in that do not directly yield income but bring visible and long-term benefits to both the companies and the recipients of the programs and activities such as youth and partner communities. With this definition programs such as scholarships and funds for research, advocacy programs for the environment, and livelihood programs can be considered as CSR. One of the earliest authors on CSR, Carroll (1979) was the first to propose the four categories of ordered layers of CSR—economic, legal, ethical, and discretionary—when he wrote that the social responsibility of businesses includes the economic, legal, ethical, and discretionary expectations that society puts upon enterprises. Aupperle, Carroll, and Hatfield (1985) further defined these categories into: * Economic responsibilities showcase the principle that businesses have the primary responsibility to generate products and profits and fulfill the desires of their customers; * Legal responsibilities highlight the issue that economic responsibilities must be performed within the restriction of rules and regulations as mandated by the laws of the land; * Ethical responsibilities takes into consideration the codes, norms, and values that are not written into laws but are still followed implicitly by society; these responsibilities rise above the complexities of written laws and encompass activities that are vigorously carried out without any clear and defined statements made about them; * Discretionary or philanthropic responsibilities reflect the voluntary nature of actions that are not easy to establish and assess, but are still expected by society. These categories are still widely cited and frequently reproduced in management and CSR journals by researchers and authors on CSR. The reason for its lasting acknowledgement may be the simplicity of the model. Carrolls (1979) categories are logical and easy to understand. The author himself writes that these categories are merely guidelines or reminders that the motives or actions of businesses can be generally classified into any of the categories he presented. The arrangement and relative influence of each category was intended to imply the basic role each had in the progression of significance. When it first came out, Carrolls model reflected a point of view that was simultaneously retrospective and developmental. It was based on the assertion that historically businesses first emphasised only the economic aspects of their trade. The legal aspect came next, and the ethical and discretionary were only emphasised in recent years. Juholin (2004) suggests that companies practice corporate social responsibility (CSR) because of long-term profits that CSR brings to companies. Other reasons may also include the commitment of top management to the moral and ethical standards promoted by CSR, competitiveness of the market today, and the visionary skills of many business leaders that allows them to anticipate the needs of the future. Porter and Kramer (2006) agree that CSR provides long-term profits. The authors note that companies should practice CSR and integrate it in their core strategic plans to ensure long-term prosperity. This is because socially responsible activities can return goodwill for companies. On the other hand, activities that harm the environment or result in any disadvantage to stakeholders can only result in bad karma in the form of bad financial operation, low brand positioning, and, worse, a rift in the relationship between companies and their consumers and suppliers and even expensive litigations. Porter and Kramer (2006) write that corporations are not obligated to solve the problems of the world. They do not have resources to do this. But, a company that is well managed can have a greater impact than any other organisation or charity group when they do something good for society. CSR does not merely imply profitability for companies. Its results go beyond the costs or constraint of altruistic actions. CSR can be a source of market opportunity, improvement, and an edge over the competition (Porter Kramer, 2006). It also does not mean engaging in activities for the sake of doing what is socially required and expected of these companies based on legal and social laws, especially those on environmental issues. CSR implies taking action to go beyond these laws to minimize any harm towards and maximize benefits for all stakeholders in order to fulfill what society desires (Raynard Forstater, 2002). Warhurst (2001) identifies three major elements of CSR—product use, business practice, and distribution of profits. Product use entails the positive involvement of products from businesses that assist in the promotion of welfare and better quality of life for members of society. Business practice entails business governance that observes the rules and regulations and presents a high level of thrust towards welfare of the natural environment and equity for all generations and species. Distribution of profits entails equal distribution of profits across a varied range of sectors of society, with emphasis on local communities. Bowen (1953) also notes that CSR should not be seen as a primary solution to the many problems of society. CSR can only do so much, and it should only be seen by companies and society as a set of guidelines for businesses in the way they perform and carry on their operations within the context of a larger society and the many issues that abound within the social milieu that they operate in. A key concept of CSR is the idea of stakeholders. Stakeholders are all groups or individuals who have an impact on or are affected by the attainment of any organisations goals (Freeman, 1984). It can be said that stakeholders are any entity who have a big â€Å"stake† in what businesses do. The concept of stakeholders therefore goes beyond the shareholders, employees, and clients or customers of a company. It includes communities, public interest groups, social activist groups, environmental groups, and the media which, according to Freeman, author of the Stakeholder Theory, businesses are accountable to. Other researchers (Marcus, 1996; Munilla Miles, 2005) list specific stakeholders as: owners; customers; employees; local, regional and national communities; competitors; suppliers; social activists; public at large; creditors; non-government organisations (NGOs); and even the natural environment, which, although unable to state its opinions, has become a major stakeholder today because of the many laws promulgated to care for the Earth in a sustainable way. Hopkins (2003) writes that CSR primarily deals with ensuring that businesses treat stakeholders in an ethical or responsible way which means treating them in a manner considered suitable by members of any civilized society. The social context of this definition includes economic responsibility. Stakeholders can be both within businesses and outside it. This signifies the natural environment as a stakeholder. In a broader sense, the objective of social responsibility is to establish better and higher standards of living while maintaining the capability of businesses to make a profit. These two components of the objective of social responsibility are both done for the stakeholders within and outside companies. According to Freeman (1984) for successful transactions with stakeholders, businesses must accept the authority and procedures of various stakeholders. Stakeholders will thus have the freedom to communicate their concerns. Furthermore, to manage and develop a strong relationship with stakeholders, businesses must understand their concerns and develop programs that will address these concerns. Stakeholders have various ways to ensure that businesses fulfill societys expectations. Some may opt to organize rallies, some may opt for more peaceful negotiations, some may engage in joint activities such as seminars or tree-planting sessions or other awareness raising activities, and some may use the media to further disseminate their issues. For example, the environmental group Greenpeace printed leaflets and wrote articles against genetically modified food, which led some food manufacturing corporations to either stop production of certain products or to develop new, healthier items. Freeman (1984) points out that the term â€Å"stakeholder† first appeared in management literature in a 1963 international memorandum published by the Stanford Research Institute. The term then was strictly yet broadly defined as the peoples or groups who give their support to companies and without whom businesses would stop to surviving. The main idea in this initial context already shows a measure of the importance of stakeholders. In a way, this definition states that without the support of stakeholders, businesses would not be able to survive. Of course, the limitation of this definition lies in the fact that stakeholders here may mean only the groups that are influential for companies such as the shareholders or government groups or investors. Each business activity has a different group of stakeholders. This is because each individual in society is interested in and promotes a varied and widely different range of concerns (Freeman, 1984). Some are more interested in environmental issues, while others advocate employment benefits, and still others fight for education. One way to determine which stakeholder is relevant to which particular aspect of business is through the generation of a generic stakeholder map, which is a diagram of the various groups relevant to the whole organisation broken down into levels and subdivisions in order to divide big groups into small groups based on specific interests. Some experts, however, think that this mapping procedure does not encapsulate the complex linkages between businesses and the various individuals and groups in society. An approach of corporate social responsibility that centers on stakeholders emphasizes the strategic and effective management of relationships and promotion of what Freeman and McVea (2001) call shared interests. The stakeholder model also puts some emphasis on persuading businesses to rebuild or restore relationships with groups or organisations that they have been at odds with. A good stakeholder management program also involves open communication, negotiation, management, and motivation. The end result of all of these actions leads to the establishment of an attitude of partnership, mutual association and interdependence between businesses and stakeholders. All of these activities are held together by the values and ethical standards that businesses stand for. Freeman and McVea (2001) further emphasise that good stakeholder management promotes a business own company values. CSR does not mean catering to the interests of stakeholders while abandoning all other aspects of business. Rather it entails in-depth deliberations taking into account all factors of social expectations. A well-developed stakeholder management program also allows businesses to create approaches that can serve stakeholders even in the long run. Although some individuals may not be happy with short-term decisions and feel that their causes need more attention, a good stakeholder management program takes all things into considerations so that all stakeholders, not just a chosen few, continue to be firm supporters of businesses. Besides understanding stakeholders concerns, businesses must also look at the other components of CSR to determine the entire range of responsibilities that stakeholders expect them to embrace. When discussing and identifying these components of CSR, scholars and authors have been turning to the CSR pyramid presented by Carroll (1991). The CSR pyramid is arranged to follow the levels of Carrolls (1979) earlier work of the four categories of CSR. The arrangement is in accordance with the degrees of social expectations that have been connected with each category. It has been used to assess businesses performance in terms of quantity, quality, effectiveness, and efficiency in their implementation of CSR initiatives. Table 2.2.1 The Pyramid of Corporate Social Responsibility Be a Good Corporate Citizen Philanthropic Responsibility Contribute Resources to the community; Improve Quality of Life Be Ethical Ethical Responsibility Obligation to do what is right, just and fair; Avoid Harm Obey the Law Legal Responsibility Law is Societys codification of right and wrong; Play the Rules of the game Be Profitable Economic Responsibility The Foundation on which all the others rest (Source : Pyramid of Corporate Social Responsibility (Carroll, 1991, p. 39)) Obligations or responsibilities included in the pyramid have always existed in the business world. But the importance of philanthropic and ethical responsibilities has only received attention in recent years. Through this pyramid, Carroll (1991) hoped to show that a good CSR program can be broken down into well-defined components that make up a complete package. It can be seen as a framework for comprehending companies ever-evolving CSR activities. In addition, looking at each component can help leaders to distinguish and understand the various obligations of businesses that are in constant conflict with each other but which are mutually exclusive. Based on the expected activities for each level, economic responsibilities seem to be always in tension with the other responsibilities. Carroll (1991) also included the concept of stakeholders in this model, pointing out that taking their perspective into account would allow businesses to recognize the tension between all levels of the pyramid as realities of any organisation. This perspective can also allow businesses to see the pyramid as a united basis or framework of how firms will implement their decisions, actions, and programs. As can be seen, economic profit forms the foundation of the whole pyramid. Carroll (1991) acknowledges the basic fact that businesses were created historically as economic entities that are primarily concerned with making money and creating profit. Without this component, all other responsibilities become moot. Carroll states that the idea he was proposing was that CSR, to be acknowledged as a legitimate action for businesses, had to deal with the whole range of responsibilities these businesses had to answer for to society. Of course this would have to include the most basic responsibility—economic. The next level shows that businesses are obligated to follow the rules of law—various national and international laws—that socie

Angels in America

If we were to imagine what destruction is like, how would anyone of us portray it? Would our portrayals be as catastrophic and devastating as the word means? It depends on the person who imagines it. Now, if we were to imagine destruction from a psychological perspective this may be entirely different for each person. Why this would be the case is probably because of the unique personalities that each one of us has. Some of us may not be able to bear the uncertainties that destruction could bring into the world, hence, fearing it. Others may just ignore the details of chaos and live on with their ignorant, static lives. Then, there is the remaining portion of us who know the bigger picture of destruction and are hopeful to change the world from the aftermath of it. In a similar perspective, these comparable portraits of characteristics correlate to one of the unique themes of Tony Kuskner’s play, â€Å"Angels in America†: identity. In this theme, the identities of the characters in the play symbolize emotions of ambivalence, the static views of the gay community, and the hope for change in the chaotic era of the 1980s American society. Kushner subtly conveys Harper’s character to represent the ambivalent emotions of the American society in the 1980s. As a character suffering from psychological problems, Harper’s personality is very complex. In one bizarre aspect of the play, she’s having an interesting conversation with one of her hallucinations, Mr. Lies, to discuss her constructive, yet imaginative, plans to live a new life in Antarctica. While in a counter-perceptive view, Harper feels uncertain and fearful to move out off anywhere because of the paranormal threats that she’s worry about. â€Å"A man with a knife† that she speaks of is one of those dangers that she is strangely concerned about (Millennium Approaches 24). The sort of ambivalence and fear that Harper’s identity carries in Kushner’s play somehow depicts the â€Å"apocalyptic anxiety† that is happening in the United States in the 1980s (Garner, Jr. 2). The â€Å"escalation† of this catastrophic concern is â€Å"reinforced by economic crisis, ecological disaster, overpopulation, the AIDS epidemic, and the fall of European communism† at the time (Garner, Jr. 2). In addition to all this build-up of chaotic events in the country, people begin to dread the nuclear annihilations that could potentially commence during the postwar moments of the Cold War. In order to draw out the people’s sense of fear and uncertainty over the destructive events in the 1980s, Kushner tries to convey it through Harper’s paranormal concern of the ozone layer. After she explains to herself how the ozone layer is â€Å"a kind of gift, from God†, Harper then says, â€Å"But everywhere, things are collapsing, lies surfacing, systems of defense giving away. . . . This is why, Joe, this is why I shouldn’t be left alone (Millennium Approaches 17)†. Her ambivalent concern on the total deconstruction of the world correlates to Americans’ â€Å"Cold War anxiety† on the possible nuclear threats in the 1980s (Garner, Jr. 3). By illustrating Harper’s complex identity in the play, Kushner is able to portray the types of ambivalent emotions (fear, terror, and uncertainty) that people felt in the destructive events of history at that time period. As imaginative and abstract as this drama is, Kushner portrays the stagnant identity of Roy Cohn in his play to figuratively allude the inert views of the gay community in the 80s society of America. In his playwright notes, Kushner briefly explains how he makes use of the real Roy Cohn’s attributions in history to develop his fictional Roy in his play. Based on what Roy has done in the past, his illegal maneuvers during the trial of Ethel Rosenberg make his overall identity cynical and egotistic. Ideally, Kushner effectively make use of these two traits in his version of Roy. In a similar perspective, the fictional Roy knows how to get his way in almost anything throughout the story because of his possession of â€Å"clout† in society (Millennium Approaches 45). He emphasizes his powerful stature by telling his doctor, â€Å"I can pick up this phone, punch fifteen numbers† and â€Å"in under five minutes†, he can reach the First Lady on the other end of the phone line (Millennium Approaches 45). In this scene, Roy reasons with Henry about his social â€Å"image† as a heterosexual lawyer in New York. If his original diagnosis of AIDS has caught news to the media, then Roy’s static identity will be destroyed. Yet, Kushner doesn’t convey this. Instead, Roy says, â€Å"AIDS is what homosexuals have. I have liver cancer† to convince Henry hat he must maintain his appealing status for the public (Millennium Approaches 46). Ideally, Roy has no intention to reveal his homosexual self, nor does he show any sympathy for gays. His biased statement, â€Å"Homosexuals are men who know nobody and who nobody knows. Who have zero clout. † intriguingly portrays his psychological denial of his true identity (Millennium Approaches 45). The selfish desire of social redemption that Roy is struggling to fulfill represents the â€Å"disturbing symptoms of the larger culture’s inauthentic response to suffering† that Kushner is trying to convey in his play (Omer-Shaman 11). Symbolically, Kushner illustrates Roy’s static identity of social redemption in order to depict the general public’s unchanging perspectives against the gay community in the 80s society of America. Interestingly, Prior’s enduring identity in Kushner’s play represent the hope for change in the American society at the time. Kushner makes Prior’s character very apparent and symbolic to his readers; he is a homosexual who is diagnosed with the AIDS at this particular time period – perhaps it’s a historical reference in Kushner’s part. At some parts of his play, Kushner descriptively portrays Prior’s bloody wounds and entrails of his tormenting disease to represent foreshadowing moments of â€Å"Christian redemption† in the latter story of the drama – Prior’s meetings with the Angels (Ogden 6). Similarly, as one critic depicts, the blood lesions that Prior suffers through creates a slight correlation to Christ â€Å"bleeding wounds† and pains from a biblical viewpoint (Ogden 6). How these religious connections tie in with Prior’s enduring personality starts by his own fantasy with the Angel in his apartment. Unlike Roy’s character, Prior openly says, â€Å"I can handle pressure, I am a gay man and I am used to pressure, to trouble, I am tough and strong,† as he courageously calms himself in the mist of the heavenly circumstances (Millennium Approaches 117). Ideally, this scene of the play does not only depict how brave Prior is, but also how strong and confident Prior is to reveal his true self. Furthermore, the fact that he says, â€Å"I am used to pressure†, depicts his enduring identity to overcome the social pressures he has as a homosexual. Similarly, Kushner conveys this familiar perspective of Prior’s in his last meeting with the Angel in heaven. In this scene, Prior rejects the Angel’s prophet of stasis in the final scenes of the drama. He tells the Angel, â€Å"We live past hope. If I can find hope anywhere, that’s it, that’s the best I can do†¦ Bless me anyway. I want more life. † to conclude his declination as he exits heaven (Perestroika 133). What Prior says to the Angel as he leaves heaven is ironic to what he has been through in the whole play. Despite how much he has suffered from his tragic life, Prior’s enduring soul still wants â€Å"more life† to essentially hope for better things to come in the world as it continues to spin forward (Perestroika 133). Remarkably, Kushner utilizes Prior’s enduring soul to symbolize the hope for change in America during the chaotic messes within 80s society. Although the character’s personalities portray an abstractive and imaginative perspective in the play, Kushner subtly make use of this unique aspect to correlate the realistic concepts conveyed in his play’s theme of identity. In general, the dialogues in play may sound a bit fantasized – even strange. Yet somehow, Kushner is able to connect his fictional characters’ lives in his play to the lives of the 1980s society of America. Because of this ironic and interesting comparison between fiction and reality, Kushner is able to express the real, dramatic emotions that are felt during that time in history. By capturing the historical events and moments of the 1980s, Kushner subtly reveals the sense of reality of his drama through the surreal identities of his characters.

Living With Adhd Bbc Documentary - 951 Words

For my paper, I chose the YouTube documentary â€Å"Living with ADHD BBC Documentary† produced by ADHD tips. I have never had much experience with Attention Deficit Hyperactivity Disorder. I worked in a daycare in high school and looking back, many of the students presented with the same symptoms as presented in this documentary. Children with Attention Deficit Hyperactivity Disorder need to be constantly watched and reprimanded accordingly. The running around of Liam is a huge safety concern for parents as well as anyone who is his caregiver. Liam’s mother has to redirect him multiple times throughout the documentary. Liam’s attention span is very short- just a minute or two on each activity. Honestly, it is kind of disheartening because he is at huge risk getting injured because he is always up and actively moving around without paying any attention to his surroundings. (â€Å"Living With ADHD,† 2013) Being a child suffering from Attention Deficit Hyperactivity Disorder (ADHD) is not an easy thing to overcome or to live with. Children who suffer from ADHD often also have dyslexia, which is just another obstacle to overcome. I understand where children with ADHD could also develop behavior defiance issues stemming from always being told what to do and how to do it. Just because a child has ADHD does not mean that you should take any creativity or a learning opportunities away from them. For the children that are old enough to understand the difference, Ritalin is a vital tool inShow MoreRelatedStatement of Purpose23848 Words   |  96 Pagesdifferent family compositions (e.g., single-parent households, two-parent households, and stepfamilies). The summer before my junior year in college and for the next three years, I was a part-time nanny for a 10-year-old girl who was diagnosed with ADHD. I did this on a full-time basis during the summers. This job gave me an understanding of th e effects of medication (Ritalin) on behavior. These experiences gave me a strong background in working with a diverse group of children. I also have an extensive

Activation Study Engage - 951 Words

Engage, Study and Activate can be used in different orders and it depends on what we want to accomplish .However, if we want students to learn effectively, these three moments should be present in lesson sequences in order to make a successful language teaching and learning. (The only limitation is time) The engage moment focus on trying to get students hooked involving their emotions and mind through games, music, discussions, anecdotes, dramatic stories .So somehow, students can feel related to the classroom material. For eg: If you’re going to do a lesson on travel language, you might start off by asking your students a few questions about where they went for their last holidays. Moreover, you can draw their attention by asking them to†¦show more content†¦3. Study: Teacher works with the student on the grammar and vocabulary which caused them trouble during the role-play. Compare their language for where they went wrong. Activate: Sometime later they debate about this issue trying to use everything they have learned. Patchwork lesson: It is presented as EAASASEA 1-engage activate: In the beginning the teacher will show somepictures of peoplewho se heatlhs have been affected by smoking.The students are shocked and comment on theses pictures.In this way they have engaged in this topic. Actiavte: the students make a role play between a doctor and a apatient.And the patient is suffering from cancer caused by drugs. Activate:with interest,the students look at the text’’On Drugs’’.They talk about their feelings about it. Study:The teacher explains new words about this topic in order to have a better understanding and their pronunciation. Activate: then they describe the people surrounding them who have caused disease by drugs Study: the teacher attracts the students’ attention on the adverbial clause of result used in the text:taking drugs is so dangerous. It was such a a dangerous drug that I nearly died .The use of so and such†¦that†¦. Engage:teacher asks questions:why do people smoke?where people can smoke and where cannot? Activate: Writing an essay aboutShow MoreRelatedEssay On Arginine Vasopressin1258 Words   |  6 Pagesnot mean that oxytocin is not related to prosocial behavior but perhaps a particular behavior measured by the study. After all, there is a lot to be learned about what influences the effect of neurobiochemicals like vasopressin and oxytocin on prosocial behavior. It is possible that vasopressin plays a role to promote prosocial behavior insofar that it plays a role in empathy activation. Thompson and colleagues found that nasal administration of AVP resulted in males perceiving faces as more unfriendlyRead MoreRacial Bias From The Console1273 Words   |  6 Pagesmembers as well as indirectly influence one’s behavior during social interaction (McConnell and Leibold). Although explicit racism brings negative stigmatization, most people possess unconscious bias favoring in-group members. In one study, white subjects showed higher activation in the amygdala, a region related to fear, when viewing African-American faces than white faces (Bosman). However, children do not display significant racial sensitivity for the same task until they reach adolescence, an age whereRead MoreQeeg Patterns708 Words   |  3 PagesQEEG patterns obtained while the patient engages in cognitive tasks reflect specific deficiencies in brain functioning. The article provides a theoretical and empirical base for QEEG interventions with TBI. Keywords EEG biofeedback
Traumatic brain injury
Cognitive rehabilitation
Activation QEEG
Memory rehabilitation
Cognitive challenge An estimated 5.3 million Americans currently have disabilities resulting from a traumatic brain injury. One study asserts that there are no clear uniqueRead MoreUse Of Psychology And Counseling Centre1467 Words   |  6 Pagesthan it is simply read. This includes comparing the memory for words that were created by the subjects themselves than those that were simply presented or read. This phenomenon was first studied by Slamecka and Graf (1978), their purpose for this study was to report a set of simple findings that aid in establishing the existence of the robust phenomenon of memory. Their work wasn’t inspired by any previous findings nor initiated by any extant theoretical issue. This research was carried out withRead MoreCritically Evaluate the role of Neural Structures in Subserving a Specific Psychological Function.1259 Words   |  6 Pageslater time (Squire, 1987). A memory is a network of neocortical neurons and the connections that link them. That network is formed by experience as a result of the concurrent activation of neuronal ensembles that represent diverse asp ects of the internal and external environment and of motor action. By this process of co-activation, those ensembles become the network’s constituents, the nodes of the network. Networks vary in size and constituent ensembles and can be modified by further experience. BecauseRead MoreExtracellular Vesimona Essay1353 Words   |  6 Pagesin the recruitment and activation of inflammatory cells in response to parenchymal cell injury in different disease models.26 30 31 EVs have been implicated as mediators of toxic lipid-induced intercellular signaling in several recent studies. One of the early reports of their role in an animal model of NASH was the observation that adoptive transfer of EVs isolated from the serum of high fat diet-fed mice into chow diet-fed mice results in immature myeloid cells activation and homing to the liverRead MoreDna And Sequence Of Dna Essay1609 Words   |  7 Pagesobserve DNA replication in yeast because it has a short generation time, its single celled, basic, easy to culture, and its tissue cells are 50 times that of eukaryotic cells, along with their neurons lacking the ability to divide. The formation and activation of DNA replication origins is composed of 3 steps. The pre recognition complex, where origin licensing can be seen during the G1 phase. Followed by the pre initiation complex formation that occurs during G1 and S phase transition. Replication precedesRead MoreBehavioral Therapy : A Man Named Mr. C1621 Words   |  7 PagesBehavioral Therapy Case Study Summary My group’s chosen case study focused on a man named Mr. C. Mr. C was suffering from posttraumatic stress disorder, anxiety and mood disorders, depression, anxiety, marital conflict and fetishism. He had attended psychotherapy for six years to treat his various symptoms, however none of the treatments helped him to overcome his fetishism. Mr. C’s fetishistic thoughts began after he was sexually assaulted during his childhood and adolescent years, but he didn’tRead MoreEffects of Listening To Music Essay1452 Words   |  6 Pagesclassical music, and that activity in the nuclear accumbens would correlate to activation in the hypothalamus and ventral tegmental area, which are responsible for autonomic processes and dopamine release respectively. The researchers analyzed both the functional and effective connectivity found in the fMRI results. Analyzing functional connectivity is a way to determine the associations and dependency of activation between spatially rem ote areas in the brain. Analyzing effective connectivityRead MoreThe Benefits of Strength Training1449 Words   |  6 Pagescontrol certain diseases while improving conditions associated with aging. Studies have shown that initial increases in strength seen in the beginning stages of strength training programs are largely due to neural factors, even though, the process responsible for muscle growth is evident in early weeks of training. Research shows that different types of neural adaptations like enhanced coordination and increased voluntary activation of major muscles are responsible for these early increases in strength

Sherman Alexie s `` Green World `` - 1195 Words

Sherman Alexie’s â€Å"Green World† recounts his experience with twelve windmills during the Second Great Depression. An old man acquired a grotesque job on an Indian reservation. His job consisted of him driving to the windmills and cleaning up the dead birds. When the first snow occurred, he witnessed quite a sight with twelve distinct bloody circles of dead birds caused by the windmills. While caught in his gaze at the reservation, an Indian approached him, and he was held at gunpoint. The Indian shot the windmill with his shotgun, only to be discouraged and walk off (16-21). In Sherman Alexie’s â€Å"Green World†, I would argue that the main intellectual conflict with the old man beckons the question is the advancement in technology worth the severe impact with the environment or should society strive for the preservation of the environment. This struggle resonates with Robert Sapolsky’s â€Å"Super Humanity† theme of it is human nature t o be unconstrained by nature because society strived to produce alternative forms of energy to help preserve nature, but society also harmed nature in the pursuit of protection. While non-reusable natural resources diminish, scientists have created engineering marvels, such as the Hoover Dam and hybrid cars, to preserve what little resources remain. Windmills are one such creation that utilizes the ever powerful wind to power generators to supply electricity, and the old man is mesmerized by them: â€Å"those windmills were rather simple and lovely butShow MoreRelatedAnalysis Of Sherman Alexie s The Lone Ranger And Tonto Fistfight 1233 Words   |  5 Pagespresented. Native Americans past and present continue to face stifling issues such as racism, alcoholism, isolation and suicide. Sherman Alexie makes it his obligation in his stories and poems to show Native American resiliency through humor. By using his characters to show resiliency through humor Alexie presents humor as an i ntegral part of Native American survival. In Sherman Alexie’s best work to date The Lone Ranger and Tonto Fist Fight in Heaven† humor allows his characters to display strengthRead MoreRhetorical Analysis Of Sherman Alexie s The Lone Ranger And Tonto Fistfight 1116 Words   |  5 PagesRebecca Edwards Newman 10/26/14 Essay 2 ENC 1102 (Green 2) In his stories Sherman Alexie’s humor, portays a role that helps bring people together,Alexie s sophisticated use of humor unsettles conventional ways of thinking and helps brain growth, which allows Indian characters to connect to their heritage in ways and forces non-Indian readers to reconsider their ideas on them. â€Å"The Lone Ranger and Tonto Fistfight in Heaven† by Sherman Alexie is a humorously told, short story detailing the struggleRead MoreAnalysis Of The Absolute True Diary Of A Part Time Indian1919 Words   |  8 PagesFalse Believes of Reservation Indians In the late 1400’s a navigator by the name Christopher Columbus was sent in search of a new trade route to the west indies from the motherland of Spain, but was accidentally sent off course during the excursion. As a result, him and his crew members discovered an entirely new land mass that eventually became one of the most famous discoveries of all time. Christopher Columbus and his crew had found a new land inhabited by multiple different cultures and peopleRead MoreThe Reservation Land For Native Americans980 Words   |  4 Pagesneeded income for impoverished tribal communities (Forbes). In Sherman Alexie’s book, â€Å"The Absolutely True Diary of a Part-Time Indian,† the reader experiences firsthand the overwhelming devastation poverty wreaks on the lives of those living on a reservation. The story’s awkward teenage narrator, Arnold, expresses frustration when he shares how he lives â€Å"with his poor-ass family on the poor-ass Spokane Indian Reservation (Alexie 7). In what is undoubtedly the most heart-wrenching passage in theRead More Pocahontas and the Mythical Indian Woman Essay5406 Words   |  22 Pages Pocahontas. Americans know her as the beautiful, Indian woman who fell in love with the white settler John Smith and then threw her body upon the poor white captive to protect him from being brutally executed by her own savage tribe. The magical world of Walt Disney came out with their own movie version several years ago portraying Pocahontas as a tan, sexy Barbie doll figure and John Smith as a blond-haired, blue-eyed muscular Ken doll. Although Disney attempts to instill racial tolerance, inter-racialRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pagesusually wider and less technical. The birth of the Bildungsroman is normally dated to the publication of Wilhelm Meister s Apprenticeship by Johann Wolfgang Goethe in 1795–96,[8] or, sometimes, to Christoph Martin Wieland s Geschichte des Agathon of 1767.[9] Although the Bildungsroman arose in Germany, it has had extensive influence first in Europe and later throughout the world. Thomas Carlyle translated Goethe’s novel into English, and after its publication in 1824, many British authors wrote novels

Entrepreneurship And Business Skills Free Essays

Question 1 I consider an entrepreneurial individual to be a person that exercises initiative through organizing a venture with the aim of taking benefit of the opportunity presented. In addition, this individual is not afraid to make decisions regarding their venture and always accepts full responsibility of the outcome that results from their decisions (Caird, 1990). Referring to myself as entrepreneurial means I do not just wait to be given directions on my tasks but rather I set out to look for information that other people do not have and I proceed to use it appropriately. We will write a custom essay sample on Entrepreneurship And Business Skills or any similar topic only for you Order Now I can fit in any department because I focus my attention on the set goals, strive to learn quickly enough and develop new ideas. My ideas, energy, and vision would remain theoretical until I get that opportunity to practice what I do best. Brockhaus regards the entrepreneur’s dedication, talent and commitment to be valuable traits that would go to waste if the individual lacks the necessary resources, an equally talented team, and the opportunity to put their ideas into practice (Brockhaus, 1982). Once the opportunity presents itself, the entrepreneur is always prepared to utilize it appropriately. Whenever I was engaged in a group project, I always carried out my research thoroughly, focused all my efforts on the given assignment, and coordinated my group members with the aim of ensuring the project was performed in the most organized manner possible. My group members always relied on me because I am always accountable for the decision I make regarding the task at hand. However, often the decision I made turned out correct because prior to making the decision, I prefer to gather the necessary information, and then proceed to use it appropriately. In a diner that I used to work part-time in while in school, I recommended having a special dish for the customers on a particular day every week. This suggestion resulted from an observation that I had made whereby the customers often had a specific meal they consumed frequently but on occasion they preferred a change. On this occasion, I would recommend the alternative meal. I figured that a special dish once every week would create that alternative meal option. The idea worked amazingly and every Wednesdays when the special dish was offered, the diner would always be full. My entrepreneurial skills would be beneficial to the company because I place priority on achieving the set goal therefore every task assigned to me would always be performed in an exemplary manner. Because I am responsible and accountable, supervision would not be required because I never waste my time while working and instead I focus all my efforts on achieving my goal. I am willing to take risks because I consider the risky, different, or even controversial things to have an underlying opportunity that is mostly unexploited (Caird, 1990). The entrepreneur does not just look at the idea and wait for directions on how to proceed but rather develops a plan of action which will create a road map which will raise the venture from the idea stage and set in on the course of growth and materialization (Gunther and MacMillan, 2000). The position I would be assigned would present me with the necessary resources, technology and capability to focus on achieving the goals of the company. The conclusions that I come to in the Company would be reliable since I conduct thorough researches and make decisions based on comprehensive information. The Company would therefore not have to worry about reckless decisions or question the validity of my recommendations and strategies. Question 2 Every successful individual often has a story to tell regarding the challenges and obstacles that they had to overcome on their long road to success (Hauser, 2012). The biggest obstacle that I have had to face is the negative traits that I posses. However, over time I have come to the conclusion that what one lacks on one side, they compensate for it on the other. I am for instance a poor networker. The network of contacts that I started off with was very narrow and since I am not so good at connecting with people, the situation did not get any better. What I lacked in network skills, I made up for in commitment and determination. The important thing is to match the strength that compensates for your weakness and apply it (Hauser, 2012). Although, I could not connect with people easily, I could rely on myself to get the job done. The feeling that I was an ‘outsider’ reduced my reliance on other people’s help and I immersed myself in the mission that I worked towar ds. Failure was not a letdown but rather an opportunity to learn and avoid a similar mistake in the future. As a result of my commitment and determination, prospective partners sought me and my network grew not because I was good at connecting with other people but because of my drive to succeed that appealed to them. It is important to find one’s weaknesses and strengths followed by strategies to turn the weaknesses around. Every business is an entire system that contains numerous tasks which cannot be accomplished by a single individual no matter how strong that individual is. As a result, the best strategy is to focus an individual’s energy on those areas that they are strong therefore compensating for the weaknesses (Collins and Lazier, 1995). I applied the recommended strategy by Collins and Lazier in my weakness regarding poor communication skills by maximizing on my ability to think of the big picture. Although I could not persuade people to support my views, ideas and business as a whole, I could see the patterns and relationships in the environment I traded in. These patterns and relationships made me an excellent predictor of market as well as competitor moves. As a result, I did not have to persuade anyone to follow my lead, adopt my ideas, or engage in transactions with me because the statistics talked on my behalf. The consistent positive results made others to gain confidence in me. The other trait that disadvantaged me was my strong action orientation that caused me to sometimes desire to act prior to comprehensive contemplation. There are several occasions that my ventures failed resulting from my immediate actions that were based on incomplete information. These ventures failed but I did not give up on them and instead kept on trying until they succeeded. My strong action orientation was my weakness but the motivation to excel is the strength that avoided my downfall. Every time I went into a venture because I felt the need to act, my goal and result orientation pushed me until the goal was achieved. I overcame my weaknesses through the strengths that compensated for what I lacked. I would recommend such an approach to every individual who desires to overcome or turn their weaknesses into strengths. Question 3 I would choose the role of either an organizer or a moderator. Often the group is split over which is the right and the wrong approach to an activity or task (Adeak, 2010). Every individual in the group seems to think that their idea, suggestion, or plan is the correct one. However, the best plan, strategy, and organization come from extensive preparation, assessment, and consideration. I prioritize these three elements because I do not like to undertake a task while unprepared and I set my mind to achieving the goal therefore the approach used, the organization chosen and the strategy formulated all have to be centered on the goal. Since this is a group activity, achieving the goal is not only dependent on my effort but on each group member’s effort. It is therefore my responsibility to organize the team and ensure that the plan that I have formulated to achieve the goal is integrated into the whole team. Team organization is a critical component of long-term success of any b usiness therefore ensuring the team’s procedures and plans are formulated and each team member is assigned a role that they will perform effectively would guarantee positive results (Collins and Lazier, 1995). A particular occasion that I played this role was in a research project on advertising where I divided the group into sub-groups so that every sub-group could research on a sub-topic which would then be followed by consolidation of all the sub-topics. The role of a moderator would also be an appropriate role for me because I am impartial and maintain an open mind at all times. Through such an approach I believe the interests of every group member would be addressed therefore ensuring that no member is dissatisfied. One hurdle that often arises in group activities is the allocation of resources and resolution of internal disagreements (Adeak, 2010). I believe in fair treatment and therefore would ensure the resources are coordinated and allocated fairly. This step would also help reduce disagreements in the group. This quality is an indication that the moderator is an appropriate role for me. The role that I would least play in a group is that of a critic. This is majorly because I choose to look at things positively whereas the critic searches for the flaw in order to expose it. A team needs to be motivated in order to perform well but criticism often dampens the motivation of the team (Adeak, 2010). This role is therefore not appropriate for me at all. References Brockhaus, R. H. (1982), The Psychology of the Entrepreneur. In Encyclopedia of Entrepreneurship , edited by Calvin A. Kent, Donald L. Sexton, and Karl H. Vesper, Prentice Hall, New Jersey. Collins, J. C. and Lazier, W. C. (1995), Beyond Entrepreneurship: Turning Your Business into an Enduring Great Company, Prentice Hall, New Jersey. Caird, S. (1990), What does it mean to be EnterprisingBritish Journal of Management, vol. 1, Issue 3, pp. 37–145. Gunther, M., R. and MacMillan, I. (2000), The Entrepreneurial Mindset, Harvard Business School Press, Boston. Hauser, A. (2012), How to Overcome Business Weaknesses, Resources for entrepreneurs, viewed May 2, 2012, http://www.gaebler.com/Small-Business-Administration-SBA-Advice.htm What is a Team Role StructureAdeak. 2010, viewed May 2, 2012, http://www.adeak.com/2010/02/what-is-a-team-role-structure/ How to cite Entrepreneurship And Business Skills, Essay examples

Environmental And Sustainability Reporting In India

Question: Describe about the Environmental And Sustainability Reporting In India. Answer: Introduction The globalization has turned into large paradigm of facilitating ad triggering rapid change integrations worldwide. This has impacted the domain of finance in a manner that financial globalization resulted combining the standards of auditing and financial standards together forming into an instruments of finance that can be integrated. Sustainability reporting communicates the performance elements and measures of the organization in legal and ethical manner (Ahmed et al 2013). The sustainability reporting is considered as strong communication component existing among the organizational potential stakeholders and management within standards of finance that illustrates the company performance in correlation with strategic core goals. It is evident that the sustainability reporting implementation results in enabling the organization to achieve competitive advantage along with considerable impact of the shareholders value providing benefits to stakeholders which are internal and external in nature. Hence, the increasing consideration of sustainability reporting implementation within business along with accounting and financial standards appropriate contribution, the core purpose is of analysis and discussion of IFRS role in supporting and contributing sustainability reporting in this report. Part A: International Financial Reporting Standards role within the support of Sustainability reporting Sustainability Reportings concept It is clear and evident that the obstacles in organizational implementation of sustainability is increasing continuously within each industry which has led to sustainability reporting addressing by the organizations of public and private domain, citizens and taxpayers due to the significant need arising (Alfredson et al 2006). According to various researchers the concept of sustainability reporting implies report development that presets the current needs which are either met or in the process of meeting without the future constituents, practices and standards being compromised as its needed to fulfill the demands of future. Sustainability reporting is viewed as the instrument of potential at national and organizational level as per the standards of ACCA that not only offers advantage to the companies but also offers opportunities to the government due to the incorporated communication standard, assists in consideration while making decision related to the broad level of social, envi ronment and economy. The economical characteristics of interdependence is recognized by the sustainability reporting. The concept holds macroeconomic significance at the global level (Apergis et al 2013). As mentioned by Constancio (2014), suitability reportings implementation, articulation and publication is correlated with the international and national accounting along with the GDPs use limitation as factor of criticality in indicating the progress of social and economy. Organizational sustainability reporting should incorporate the standards of accounting that are appropriate in measuring the issues of environment as per the IFRS. This might be inclusive of financial constituents exposure that are linked with the assets tangible and intangible valuation, managing inventory, retirement elements, provisions and issues of transparency which hold strengthened impact on the management of environmental sustainability. It is further asserted by the researchers Benn and Griffiths (2014) that the present approach of sustainability has turned in behavioral posture that is implemented by organization significantly in dealing with increasing obstacles and associated risk with the accountable and competitive arena of business (Ball 2006). The support and initial contribution is made by Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC) and Sustainable Accounting Standards Board (SASB) in responsibilities measurement and organizational sustainability efforts. IFRS standards are found to be reliable and better in support of determining the organizational sustainability under the international context. However, the key issues lies in time frame needed in integration and construction of IFRS The issues and the standards of sustainability takes time to overcome at the international level as perceived within real context. Even through the IFRS integration possess prolonged time frame, the IFRS is being implemented by the organizations and corporations continuously due to the national legislation and economic levels influence, illustrates the IFRS significance at global level (Barbu et al 2014a). This is primarily due to the IFRS contributing the economical sustainable growth with the use of standards of accounting that focus particularly on the sustainable and ethical manner of transactions reporting within organizational financial statements. Hence, it results in maintenance of transparency and stability of economy across the globe. Part B: Standards of Accounting in India Potential and present use of accounting standards in support of sustainability reporting International Accounting Standards Council (IASC) reported the International Accounting Standards (IAS) that was changed further by International Accounting Standards Board (IASB) (Barbu et al 2014b). Accountancy is an art form wherein the financial information sharing and communicating facilitates in regards to any corporation. This communicating is undertaken in the financial statements form which illustrated the entities state and depicts whether the management is able to control the resources of economic nature or not. The reliability, relevance and validity of the information shared is determined by the responsible accountants. Most of the organizations have considered integration of sustainability as one of the effective practices worldwide. The growing integration and acceptance of the International Financial Reporting Standards (IFRS) as reporting of finance has facilitated various changes of significance and articulation within the industry of India accounting (Botzem 2012). The process of international standard setting is used in development of standards which can control the activities and functionalities of business corporations for several years. The consolidated financial statements are required to be prepared by all the state members of the European Union (EU) as per the standards of international financial reporting. IFRS has been implemented by various nations as their standards of country. The corporations are utilizing the reporting of integrated nature for communication and sharing the business scenario of clear and integrated kind for presenting the manner in which the resources are used for value creation in the region of India. Informed decisions can be made by the organizations by following this process and articulate strategies along with plans for increasing the risk management ability. Integrated reporting enables the organizations to construct the stakeholder and investors trust and confidence through ensuring the progress of future and further development of the corporation. Standards of accounting being standardized facilitates various nations and corporations as it hold lower risk levels and offers various advantages at varied levels (Brown and Tarca 2005). Organizations and societies are considering the issue of sustainability of central significant within India. Various range of initiatives are being taken by the organizations that can enable them to eff ectively move towards the world of sustainability. Organizations within the India are increasingly implementing and supporting the International Financial Reporting Standards. It is reported by Eccles and Saltzman (2011) that organizations worldwide are experiencing various types of risks and obstacles at varied levels. The financial statements and reporting has become far easier for the organizations through consideration of International Accounting Standards. It is of high importance that standards, strategies and implemented policies in accordance with this. The international standards and guidelines for reporting of corporate sustainability has been approved by the International Auditing and Assurance Standards Board (IAASB) (Brown 2011). Such guidelines are utilized as the organizational framework within the nation of India that assists in generation of sustainability reporting that meets the standards of globe. The concerned reporting is published publically for the investors and stakeholders to make decisions that are appropriately informed on the basis of publicly shared information. Implementation of international standards and according act of the organization has become imminent due to the organizational necessity of acting responsibly towards society and environment. This will not only assist in success assurance and organizational growth but it will also provide support to numerous processes and activities which will further result in obtaining competitive edge. Standards of International Financial Reporting and Sustainability Reporting Instruments of auditing and standards of financial reporting have become highly crucial with the movement of globalization (Chen et al 2010). IFRS was accepted and implemented by over 100 nations by the end of year 2008. Suitable and appropriate measures for environmental asset monitoring, expenditures and liabilities are provided by IFRS from the perspective of environment. Responsibility of environment is bought in the frameworks that are regulatory and market of finance is considered to be another exceptional advantage offered by IFRS. Accountability of economic, social and environmental issues must be effectively performed by the accountants as per the present and potential accounting standards usage in India for sustainability reporting support as per the investigation. It is further stated by Mariam (2012) that nearly all organizational aspects hold an impact over the environment (Darke and Gebhardy 2006). It is considered to be organizational responsibility to address concerns of emissions to land, water and air, disposal of water and planning. Their act to the environment needs to be in responsible manner by making sure that the organizational operations, processes, activities and products does not cause any societal harm in a negative manner. The sustainability reporting is primarily based on the manner in which corporations act responsibly to the environment and focus on the practices of sustainability as presented by Ruslanovna (2013). It is organizational entitys response towards the problems and issues of sustainability. The focus of the organization must be on increasing the capital of five sorts of capital with the impact consideration of long term on the influence and wealth of the organization on the environment (Epstein et al 2008). Such five capitals involve social, natural, human, manufactures and financial. The capital of natural is correlated with the performance of environment and it is necessary for the organizations to make sure that natural resources are utilized in an effective manner for the production of their services and products without any manner of environmental harm. The capital of social and human drives the organizational social performance and the concentration on articulating effective social and human relations for sustainability achievement is essential for the organizations management (Epstein et al 2010). The economic performance is linked with the organizations performance of finance which influences the broad economy in a strong manner. The accountants role previously was limited within sustainability to concentrate on articulation and publishing the reports of sustainability. The India based profession of accountancy in particular emphasizes on the identification of latest opportunities in market and availing them. The accountants that are professionally qualified presently are focused on the societal needs in order to accordingly respond to it. These accountants are responsible behind capital maintenance and ensuring adequate management of sustainability. The Global Reporting Initiative (GRI) is a framework of detailed reporting as highlighted by Eccles and Saltzman (2011) that directs the qualified accounts to articulate the financial reporting in consideration of economic, social and environmental problem (Fontes et al 2005). This not only offers principles of reporting but also focuses on standard disclosure with the indicators of performance. It is stated by the IFRS that there are no standards which are accepted in general and accountants approve throughout the globe. Standards such as these are specifically designed with the objective of increased transparency and developing the act of corporation towards more responsibility. Information and factual data availability is the basis of sustainability reporting which can be utilized by the stakeholders as well as investors to take business decision that are appropriate for the organizations future. The IFRS utilization can assist in management and maintenance of financial reportings effectiveness and efficiency. Sustainable economic growth is ensured by the implementation of IFRS even through the process of implementation is prolonged (Iatridis and Rouvolis 2010). Benefit of the varied standards of accounting is taken which particularly promotes the transaction reporting and financial reporting generation in sustainable and ethical manner (Ven et al 2011). All the corporations operating in any subjective domain across the globe must act in a responsible way to society by adopting ways for resource utilization with efficiency and ensuring that social wellbeing as well as environment is protected. Certain standards were highlighted by the researcher named Lusher (2012) that are present for identification and report of sustainability related issues (Iatridis 2010). International accepted and followed standards of corporate sustainable reporting has been articulated and approved by the International Auditing and Assurance Standards Board (IAASB). Sustainability reporting is guided by the GRI that is to be followed by qualified and professional accountants for ensuring integrated reporting development. It is important that reports provide understanding of social, financial and environmental issues for the concerned stakeholders including appropriate analysis of the involved costs. A framework of sustainability is generated by the International Federation of Accountants (IFAC) that delivers defined guidelines to the accountants within the profession (Kent and Stewart 2008). The framework of sustainability focuses on the accountants role as the drivers of change which will influenc e the corporation to implement sustainability within various activities. The organizational objectives and mission should involve sustainability as an integral component. It is challenging for the corporations to implement sustainability and consider it throughout all processes and in each of the domain while addressing the sustainability reporting need. Barriers and Opportunities for Accountants articulating reports of sustainability It is claimed by Lange (2012) that sustainability reporting involve certain key barriers and opportunities for the professional accountants. The importance of sustainability reporting is to be kept in view by the accountants that are professionally qualified. The focus must remain on growing transparency and setting clear policies of corporate to protect the reputation and brand name of the organizations and obtain edge in competition by the accountants. In development of financial reports and policies, the various issues within economy, social and environment needs to be considered within account (Li 2010). The risks of business linked with these issues and factors can be removed through addressing these certain issues. It is considered to be an obstacle for organizations to conduct their operation and achievement of objectives while giving priority to the problems and issues of environment, social and economy. It is mentioned by Habek (2013) that it is of grave importance that International Standards of Accounting are considered while the accountants develop statements of finance for any organization. There is presence of extreme pressure by the stakeholders of internal and external nature for the corporations to concentrate on effective measures implementation for reporting the issues of social and environmental kind along with the measures related to reporting of finance (Nobes 2014). There is an influence from the stakeholders on the organizations that involve such information within the reports of finance to make sure that the actions of corporations are responsible towards the environment as well as society. Various elements of the corporation are presented in the financial reports due to the increased emphasis of organizations utilization of framework of integrated reporting. Decisions as well as perception in regards to an organization is formed by the stakeholders and investors thr ough this information. It has become growingly imminent for the corporations to play an essential part in improving the environment through focus on various issue and problems of environment. It is also stated by the Swarr (2011) that integrated reporting offers an opportunity to the accountants with growing transparency and evidently presenting all the procedures and transactions of financial nature. There is awareness among the managers for the need of widening their objectives and goals above the expectations of finance (Pacter 2014). It is essential to provide importance to development of business model and sustainability that focuses on the societal and environmental goals. The strategies of the organization should be designed to develop a holistic, balanced and long term manner to provide the advantage to the stakeholders that are present and will associate in future. Ten sustainable forces are indicated by the standards of IFRC which influence the organizations globally and possess an impact of its development and growth. Such forces involve decline in ecosystem, scarcity of nutritional goods, and change in climate, deforestation, fuel and energy along with growth of population, less water, urbanization and management of wealth (Shroff et al 2013). The corporations are held accountable for the issues of environment and major support is provided by the IFRS for sustainable supporting that offers the corporations with opportunity of implementing activities which can assist in sustainability influence. IFRS are implemented in major India corporations and has assisted these corporation in obtaining competitive advantage by integrated reporting and suitability reporting publishing. Conclusion This report is based on the essential two parts. It is concluded that Part A presents the increased implementation of sustainability reporting that is based primarily on achievement of advantage in competition and results in effective growth of corporation as compared to the competitive organizations (Tyrrall et al 2007). However, it is identified through the analysis that organizations concern of sustainability and associated practices extremely contribute toward the organizations successful growth apart from the profitability. Moreover, international bodies are found to be most supportive of sustainability reporting apart from the interventions of national government. Furthermore, considerable existence of accounting standards within India is discussed in Part B. It is found that the entire region hold profound usage of integrated reporting. Implementation of IFRS is effective within the nation, as the framework is increasingly implementing within the organizations for increased levels of competitiveness. It is further concluded that the accountants are focusing on the societal needs in order to accordingly respond to it as they are responsible in capital maintenance and enforcing the practices that are sustainable. However, obstacles for the accountants lies within articulation and integration of IFRS within their frameworks and reports of accounting and finance (Wang 2014). The contributions of IFRS will assist in overcoming the issues of sustainability within international context through continual progression. References Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Alfredson, K., Leo, K., Picker, P., Procter, P., Radford, J. and Wise, V., 2006. Applying international financial reporting standards. Al-Najjar, B., 2013. The financial determinants of corporate cash holdings: Evidence from some emerging markets.International Business Review,22(1), pp.77-88. Apergis, N., Eleftheriou, S. and Payne, J.E., 2013. The relationship between international financial reporting standards, carbon emissions, and RD expenditures: Evidence from European manufacturing firms.Ecological Economics,88, pp.57-66. Ball, R., 2006. International Financial Reporting Standards (IFRS): pros and cons for investors.Accounting and business research,36(sup1), pp.5-27. Barbu, E.M., Dumontier, P., Feleaga, N. and Feleaga, L., 2014. A proposal of an international environmental reporting grid: What interest for policymakers, regulatory bodies, companies, and researchers?: Reply to discussion of mandatory environmental disclosures by companies complying with IAS/IFRS: The Case of France, Germany and the UK.The International Journal of Accounting,49(2), pp.253-262. Barbu, E.M., Dumontier, P., Feleagă, N. and Feleagă, L., 2014. Mandatory environmental disclosures by companies complying with IASs/IFRSs: The cases of France, Germany, and the UK.The International Journal of Accounting,49(2), pp.231-247. Botzem, S., 2012.The politics of accounting regulation: Organizing transnational standard setting in financial reporting. Edward Elgar Publishing. Brown, P. and Tarca, A., 2005. A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU.European Accounting Review,14(1), pp.181-212. Brown, P., 2011. International Financial Reporting Standards: what are the benefits?.Accounting and business research,41(3), pp.269-285. Chen, H., Tang, Q., Jiang, Y. and Lin, Z., 2010. The role of international financial reporting standards in accounting quality: Evidence from the European Union.Journal of International Financial Management Accounting,21(3), pp.220-278. Daske, H. and Gebhardt, G., 2006. International financial reporting standards and experts perceptions of disclosure quality.Abacus,42(3à ¢Ã¢â€š ¬Ã‚ 4), pp.461-498. Epstein, B.J. and Jermakowicz, E.K., 2008.Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008. John Wiley Sons. Epstein, B.J. and Jermakowicz, E.K., 2010.WILEY Interpretation and Application of International Financial Reporting Standards 2010. John Wiley Sons. Fontes, A., Rodrigues, L.L. and Craig, R., 2005, December. Measuring convergence of national accounting standards with international financial reporting standards. InAccounting forum(Vol. 29, No. 4, pp. 415-436). Elsevier. Iatridis, G. and Rouvolis, S., 2010. The post-adoption effects of the implementation of International Financial Reporting Standards in Greece.Journal of international accounting, auditing and taxation,19(1), pp.55-65. Iatridis, G., 2010. International Financial Reporting Standards and the quality of financial statement information.International Review of Financial Analysis,19(3), pp.193-204. Kent, P. and Stewart, J., 2008. Corporate governance and disclosures on the transition to international financial reporting standards.Accounting Finance,48(4), pp.649-671. Li, S., 2010. Does mandatory adoption of International Financial Reporting Standards in the European Union reduce the cost of equity capital?.The accounting review,85(2), pp.607-636. Nobes, C., 2014.International Classification of Financial Reporting 3e. Routledge. Pacter, P., 2014. Global Accounting Standards-From Vision to Reality.The CPA Journal,84(1), p.6. Shroff, N., Verdi, R.S. and Yu, G., 2013. Information environment and the investment decisions of multinational corporations.The Accounting Review,89(2), pp.759-790. Tyrrall, D., Woodward, D. and Rakhimbekova, A., 2007. The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan.The International Journal of Accounting,42(1), pp.82-110. Van Greuning, H., Scott, D. and Terblanche, S., 2011.International financial reporting standards: a practical guide. World Bank Publications. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992.