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- After Enron Will 'Whiter than White Collar Crime' Still Wash?
In thinking about white-collar crime, it is not just crime that becomes problematic but compliance, particularly the practice of 'creative compliance'. This article asks, in the post-Enron era, can creative compliance by business still claim to be 'whiter than white collar crime'?...
Citation: McBarnet, Doreen. 2006. After Enron Will 'Whiter than White Collar Crime' Still Wash? British Journal of Criminology 46 (6):1091-1109.
Areas of Interest: Accountability, Corporate Governance - Transparency, Corruption, Public Policy - Regulation
- Auditing Promises. (cover story)
Relates the auditing practices of the Citizen Bank of Canada. Details on the electronic banking operation of the institution; Implication of corporate social responsibility for social, environmental a...
Citation: Miles, Victoria. 2000. Auditing Promises. (cover story). CMA Management 74 (5):42.
Areas of Interest: Accountability - Auditing, Consumer Issues, Corporate Governance - Transparency, Corporate Social Responsibility
- Best Practices in Responsible Investment for Canadian Pension Plans
This report provides an overview of responsible investment (RI) in Canada - the trends, the drivers, the global initiatives and how the Canadian pension community is involved. More importantly, however, it provides recommendations that could help pension funds move from consideration of RI to implementation....
Citation: Mercer (Canada) Limited. 2009. Best Practices in Responsible Investment for Canadian Pension Plans. Social Investment Organization.
Areas of Interest: Corporate Governance - Transparency, SRI/Responsible Investment
- Business Ethics and Compliance in Russia
Practical information to develop local compliance strategies and overcome corruption challenges Reduce your financial and operational risks from corruption and non-compliance with this upcoming repor...
Citation: Business Ethics and Compliance in Russia. 2008. Ethical Corporation Institute.
Areas of Interest: Corporate Governance - Transparency, Corruption
- Corporate Human Rights Reporting. An Analysis of Current Trends
This independent analysis, based on a review of 57 recent sustainability reports from companies representing a range of industry sectors, presents examples of encouraging trends in human rights reporting, as well as indications of key areas where there is room for improvement. The aim of this review is not to put forward industry "best practice" but rather to provide reporting organizations and others with ideas to build on. The analysis was undertaken as part of a wider effort -- Human Rights: A Call to Action -- aimed at fostering improved understanding of how and why to publicly disclose policies and practice relating to human rights and how to embed this better understanding into global reporting standards....
Citation: Umlas, Elizabeth, Corporate Human Rights Reporting. An Analysis of Current Trends,Commissioned by Realizing Rights, UN Global Compact, and GRI, 2009.
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency, Globalization, Human Rights, Sustainability
- Corruption, Firm Governance, and the Cost of Capital
We develop a model of a firm owned by shareholders and administered by managers who may be either honest or dishonest. When managers have an informational advantage but shareholders retain control, dishonest managers can make false reports that distort investment and thereby reduce firm cash flows. When dishonest managers have privileged access to both information and control, firm value is further reduced and profits are diminished especially in the worst states of the world. Ineffective corporate governance combined with corruption (dishonesty) thus increases firms' exposure to systematic risk. In a cross-country empirical test of the model, we find that corruption substantially increases firm betas, particularly in countries with weak shareholder rights. Moving from the level of corruption in Canada to that in South Korea raises industry-adjusted betas by 0.35....
Citation: Garmaise, Mark J. and Liu, Jun. 2005. Corruption, Firm Governance, and the Cost of Capital. AFA 2005 Philadelphia Meetings Paper. SSRN eLibrary. Available at: http://ssrn.com/abstract=644017
Areas of Interest: Corporate Governance - Transparency, Corruption, Theory - Shareholder
- Crime, compliance and control
Law is a double-edged sword. It is not just an instrument for implementing social policy, social control, and social rights, but an instrument, in the hands of those with the motivation, power and economic resources to wield it, for undermining them. This topical volume presents seminal socio-legal essays encompassing a diverse range of issues, including criminal justice, tax avoidance and corporate finance, to fully explore the topics of crime, compliance and control....
Citation: McBarnet, Doreen. 2004. Crime, Compliance and Control: Aldershot: Ashgate.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Economic - Social, Human Rights, Public Policy - Regulation
- Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency
We find that the common theme for superior annual reports is the telling of a story that engages readers and gives them sound reasons for supporting a charity and its work. But this is not just a creative writing opportunity or an advertisement; it is an accountability document for an organization’s stakeholders that can be very much improved on as a comparison of the best practices we found across organizations shows. Hence, we discuss ten lessons that we learned in the VSRA competition about how to improve this important accountability document....
Citation: Salterio, Steven E. and Patrick Legresley. 2010. Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency (October 6). SSRN eLibrary. Available at: http://ssrn.com/abstract=1722930
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency
- Different Approaches to Corporate Governance
This module, which is still undergoing revision, presents different approaches to corporate governance. To provide a realistic context in which to practice these approaches and the associated concepts...
Citation: Frey, W., & Cruz-Cruz, J. 2011. Different Approaches to Corporate Governance. Connexions, March 21, 2011. Available at: http://cnx.org/content/m17367/1.5/.
Areas of Interest: Corporate Governance, Corporate Governance - Transparency, Leadership
- Global Corporate Governance: Soft Law and Reputational Accountability
In this article I show how corporate governance can focus on the role of soft law in today's global environment. Soft law is analyzed as a mechanism for constraining corporate behavior. In reconciling financial and social imperatives, firms are advised to consider the impact of compliance with soft law on reputational capital....
Citation: Brooklyn Journal of International Law, Volume 35, Number 1 (2010) pp. 41-106.
Areas of Interest: Accountability, Accountability - Auditing, Accountability - Certification, Accountability - Reporting, Corporate Governance, Corporate Governance - Self-Regulation, Corporate Governance - Transparency, Corporate Social Responsibility, Globalization, Human Rights, Leadership, Public Policy - Regulation, Sustainability
- Global Voter Media Platform
Our existing media, both private sector and public sector, have inadequate economic incentives for serving voter interests in our democracies and shareowner interests in our corporations. As a result, we suffer from corruption and inefficient policies. To remedy this, we can create a new hybrid media sector, where organizations compete for funds allocated by voters....
Citation: Latham, Mark. 2008. Global Voter Media Platform (December 30). Vermont Law School Research Paper, Nos. 09-13. SSRN eLibrary. Available at: http://ssrn.com/abstract=1321490
Areas of Interest: Corporate Governance - Transparency, Public Policy
- How Including Volunteers Changes a Financial Statement: The Expanded Value Added Statement
This study shows how the inclusion of volunteers in a Value Added Statement tells a very different story from a Value Added Statement based on audited financial information only. This modified stateme...
Citation: Laurie Mook, Betty Jane Richmond & Jack Quarter. 2003. How Including Volunteers Changes a Financial Statement: The Expanded Value Added Statement. Voluntary Action 6 (1):75-88.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Labour - Employee, Theory - Stakeholder
- International Business Attitudes to Corruption: Survey 2006
This paper reports on the results of a survey conducted on business attitudes to corruption. The report argues that despite new laws criminalising foreign bribery, there have been few prosecutions out...
Citation: Simmons & Simmons. 2006. International Business Attitudes to Corruption: Survey 2006. Control Risks.
Areas of Interest: Codes of Conduct, Corporate Governance - Transparency, Corruption
- Land and Conflict: Resource Extraction, Human Rights, and Corporate Social Responsibility - Canadian Companies in Colombia
This report, researched by MiningWatch Canada, CENSAT-Agua Viva, and Inter Pares, looks at four case studies of Canadian extractive industry investment projects in Colombia, analyzing their associated potential human rights risks. Referring to principles developed by the UN Special Representative on Human Rights and Transnational Corporations, the report identifies issues and circumstances that clearly indicate that transparent and independent human rights impact assessments are necessary to avoid significant potential risk to human rights in existing and proposed extractive projects....
Citation: MiningWatch Canada, CENSAT-Agua Viva, and Inter Pares. 2009. Land and Conflict: Resource Extraction, Human Rights, and Corporate Social Responsibility - Canadian Companies in Colombia. Inter Pares and MinigWatch Canada.
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Human Rights, Public Policy - Regulation, Resource Extraction, SRI/Responsible Investment
- Lifting the Veil: Exploring the Transparency of Canadian Companies - A Report by Publish What You Pay Canada
The primary goal of this report is to map Canadian regulations governing disclosure in the extractive industries. Focusing on resource and reserve data; payments to host governments; contracts and licenses; and environmental, social, and governance factors....
Citation:
Areas of Interest: Accountability, Accountability - Reporting, Corporate Governance - Transparency, Corporate Social Responsibility, Corruption, Development, Economic - Environmental, Economic - Social, Human Rights, Public Policy, Public Policy - Regulation, Resource Extraction
- Management Ethics [Fall, 2004]
Canadian Securities Administrators Corporate Governance Proposals; Editorial; Ethics Centre CA and Sheldon Chumir Foundation Offer Program on Whistle Blowing in Calgary and Toronto; Whistle Blowing; Speakers' Corner; Introduction to our Executive: Roman W. Kosmyna, C.A.; Upcoming Events; EthicsCentre CA Relocates...
Citation: EthicsCentre CA. 2004. Management Ethics, Fall. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Codes of Conduct, Corporate Governance - Transparency
- Management Ethics [Fall, 2005]
Cover: War Room Politics; Editorial: Accountability at the Top; Fighting Bribery and Corruption; Recent Developments; Upcoming Events; Letter to the Editors...
Citation: EthicsCentre CA. 2005. Management Ethics, Fall. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency
- Management Ethics [March / April, 1998]
The OECD Bribery Convention and its Implications for Canadian Business...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1998. Management Ethics, March / April. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Corruption
- Management Ethics [November,1999]
Caux Round Table to Sponsor Global Ethical Investment Fund; 1999 Canadian Business Ethics Summit; Transparency International (TI) publishes new index of bribe payers...
Citation: The Canadian Centre for Ethics & Corporate Policy. 1999. Management Ethics. November. The Canadian Centre for Ethics & Corporate Policy
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility
- Management Ethics [Spring, 2006]
Cover: Pandemic Flu; Editorial: Over before it begins?; Legislative Watch; Ethical Issues & Considerations; Profile: Editorial Board; Book Summaries...
Citation: EthicsCentre CA. 2006. Management Ethics, Spring. EthicsCentre CA
Areas of Interest: Accountability, Corporate Governance - Transparency, Public Policy
- Management Ethics [Summer, 2003]
Canadian Business Ethics Education: The Vision and the Reality; Canadian Business Ethics Education: A Commentary; Editorial; Review of Canada's Implementation of the OECD Convention on Combating; Book Review; Speakers’ Corner; Upcoming Events...
Citation: EthicsCentre CA. 2003. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Education
- Management Ethics [Summer, 2008]
Cover: Developing and Maintaining an Ethical Corporate Culture; Editorial: The Evolving Role of the Ethics and Compliance Officer; Editorial: Respect in the Workplace; A Message from the Executive Director; Legislative Watch: Proposed Changes to Compensation Disclosure; Upcoming Events EthicsCentre CA...
Citation: EthicsCentre CA. 2008. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Labour - Employee, SRI/Responsible Investment
- Management Ethics [Summer, 2009]
Briber Beware; Take Nothing for Granted; The Integrity Manager Profile; Legislative Watch: Reform of Canada's Corporate Governance Regime; Speakers' Corner; Book Review: Into the Blast Furnace; A Message from the Executive Director...
Citation: EthicsCentre CA. 2009. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Corporate Governance - Transparency, Labour - Employee, Leadership
- Management Ethics [Summer, 2010]
Editorial; Speakers' Corner; Microfinance; A World Apart?; New EthicsCentre Member; Accounting for CSR and Sustainable Development in South Africa...
Citation: EthicsCentre CA. 2010. Management Ethics, Summer. EthicsCentre CA
Areas of Interest: Accountability - Reporting, Corporate Governance - Transparency, Corporate Social Responsibility, Development, Poverty, SRI/Responsible Investment
- Management Ethics [Winter, 2005]
An Interview with Claude Lamoureux; Editorial: Management Ethics; Revised Corporate Governance Proposals Released; Speakers' Corner; Beware the Revisionist Interpretation of History; New Corporate Members; Upcoming Events...
Citation: EthicsCentre CA. 2005. Management Ethics, Winter. EthicsCentre CA
Areas of Interest: Codes of Conduct, Corporate Governance - Transparency
- Reluctant Guardians: The Moral Responsibility of Gatekeepers
Intermediaries, such as accountants, lawyers, and bankers, are gatekeepers, which are parties whose cooperation is necessary for corporations to function and who, by withholding cooperation, are able...
Citation: Boatright, John R. 2007. Reluctant Guardians: The Moral Responsibility of Gatekeepers. Business Ethics Quarterly 17 (4):613-632.
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency, Corruption
- Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries
This paper presents an overview of the Sarbanes-Oxley Act of 2002 and the related SEC and U.S. Stock Exchanges rules that have been issued in response to the Act. It also examines the responses of the NAFTA countries, Canada and Mexico, to the SOX Act provisions. In order to achieve the free flow of capital across borders, investors and creditors must have confidence in the transparency of the companies' financial reporting process, their corporate governance practices, and the oversight of the nation's auditing and accounting professions. On the 10th anniversary of NAFTA, it is an appropriate time to compare the corporate governance laws and related practices in the three NAFTA countries....
Citation: Peek, Lucia E., Huguette Blanco, and Maria Roxas. 2004. Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries. American Accounting Association 2004 Mid-Atlantic Region Meeting Paper. SSRN eLibrary. Available at: http://ssrn.com/abstract=489046
Areas of Interest: Accountability - Auditing, Corporate Governance - Transparency
- Shareholder Passivity: A Viable Explanation for Corporate Governance Failures at Newscorp?
This paper investigates investor perspectives on why shareholders would remain passive despite economic incentives to address serious corporate governance failings at the company level. As such, the study addresses a current theoretical debate that questions investors' role in monitoring the companies they own, in ensuring their high standards of corporate governance and maximizing shareholder value....
Citation: Huppe, Gabriel A. and Priya Bala-Miller. 2012. Shareholder Passivity: A Viable Explanation for Corporate Governance Failures at Newscorp? Ottawa: Carleton Centre for Community Innovation. Available at http://www3.carleton.ca/3ci/3ci_files/Documents/Shareholder%20Passivity.pdf. Accessed on February 10, 2012.
Areas of Interest: Corporate Governance - Transparency, SRI/Responsible Investment, Theory - Shareholder
- State Financial Institutions: Mandates, Governance, and Beyond
There is no doubt that on average the performance of state financial institutions around the world has been below the lowest expectations. Lack of governance, management skills, regulation, and transparency, and misguided incentives have contributed to discredit these institutions for supporting the development of local financial markets...
Citation: Rudolph, Heinz. 2009. State Financial Institutions: Mandates, Governance, and Beyond (November 1). World Bank Policy Research Working Paper Series, No. 5141. Available at SSRN: http://ssrn.com/abstract=1517013
Areas of Interest: Corporate Governance - Transparency, Public Policy - Regulation, SRI/Responsible Investment
- The Corporation as Symphony: Are Shareholders First Violin or Second Fiddle?
This article focuses on shareholders and whether the current regime affords them adequate protection and participation rights. Recent changes to corporate and securities laws have facilitated the exercise of shareholder voice. These changes are important to capital markets in that they are aimed at increasing investor confidence and hence the strength of markets. The lead in shareholder activism is being taken by institutional shareholders who are utilizing new proxy and proposal provisions to express governance preferences regarding key issues such as independence of audit committees and enhanced transparency in financial disclosures. However, there continue to be barriers that institutional and other investors face in term so holding corporate officers accountable for their governance decisions. There is also a live issue as to whether recent legislative changes will adequately protect smaller capital investors and others who are implicated in corporate activity. This article suggests that this may not be the case and analyses why....
Citation: Sarra, Janis P. 2003. The Corporation as Symphony: Are Shareholders First Violin or Second Fiddle? University of British Columbia Law Review, Vol. 36, No. 3, pp. 403-441. Available at SSRN: http://ssrn.com/abstract=1749792
Areas of Interest: Corporate Governance, Corporate Governance - Transparency, Public Policy - Regulation, Theory - Shareholder
- The Financial Crisis: An Environmental, Social and Governance Perspective
This report examines the root causes of the financial crisis from the environmental, social and governance (ESG) perspective employed by the SRI community. The report describes the progression of the crisis, places it in the Canadian context and analyzes the factors that are most relevant to socially responsible investors; namely governance and executive compensation, subprime and predatory lending, transparency and disclosure, securitization and systemic risk. It also comments on the role of regulatory gaps throughout the system. The report also highlights similarities between the financial crisis and the issue of climate change, and describes how lessons learned from the financial crisis can be applied to the climate change crisis. Finally, it provides a synopsis and assessment of the actions of the SRI community leading up to and during the crisis and makes recommendations for long-term investors and policy-makers....
Citation: Gross, Rob and Ian Bragg. 2009. The Financial Crisis: An Environmental, Social and Governance Perspective. Social Investment Organization.
Areas of Interest: Corporate Governance - Transparency, Public Policy - Regulation, SRI/Responsible Investment
- The Human Face of Law: Essays in Honour of Donald Harris
These essays by leading scholars provide rich insights into current thinking in socio-legal studies and a thoughtful evaluation of future directions....
Citation: Hawkins,Keith. 1997. The Human Face of Law: Essays in Honour of Donald Harris. Oxford: Oxford University Press.
Areas of Interest: Accountability, Corporate Governance - Transparency, Economic, Health, Labour, Labour - Health & Safety, Public Policy - Regulation
- The Moral Responsibility of Corporate Executives for Disasters
This paper examines whether or not senior corporate executives are morally responsible for disasters which result from corporate activities. The discussion is limited to the case in which the informat...
Citation: Bishop, John D. 1991. The Moral Responsibility of Corporate Executives for Disasters. Journal of Business Ethics 10 (5):377-383.
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Leadership
- Virtual Shareholder Meetings and the European Shareholder Rights Directive - Challenges and Opportunities
This paper suggests four measures that I deem most urgent in order to achieve a smooth digital exercise of shareholder rights in Europe....
Citation: Zetzsche, Dirk A. 2007. Virtual Shareholder Meetings and the European Shareholder Rights Directive - Challenges and Opportunities (June 26). CBC-RPS No. 0029. SSRN eLibrary. Available at: http://ssrn.com/abstract=996434
Areas of Interest: Corporate Governance - Transparency, Theory - Shareholder
- Who Made That?: Influencing Foreign Labour Practices Through Reflexive Domestic Disclosure Regulation
An important tool of "decentred" regulation, including reflexive law, is corporate information disclosure. Disclosure regulation can have important normative influence on corporate behavior because it...
Citation: Doorey, David J. 2005 Who Made That?: Influencing Foreign Labour Practices Through Reflexive Domestic Disclosure Regulation: SSRN.
Areas of Interest: Corporate Governance - Transparency, Corporate Social Responsibility, Globalization, Labour, Public Policy - Regulation
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