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Corporate social responsibility (CSR) is a fascinating and complex topic. There is consensus that companies both make a large impact on the world and have a responsibility beyond profits. The challenge with this responsibility is that determining businesses' responsibility and measuring the impact remains unclear. Scholars most often point to

Corporate social responsibility (CSR) is a fascinating and complex topic. There is consensus that companies both make a large impact on the world and have a responsibility beyond profits. The challenge with this responsibility is that determining businesses' responsibility and measuring the impact remains unclear. Scholars most often point to the early to mid 1900s as its starting point and the increased economic growth and workers' unions occurring in the 1950s as one of the reasons for scholars paying more attention to the topic. This thesis project analyzes current examples of CSR from Starbucks and IBM. These companies have reputations for their positive CSR practices. Both companies' availability of information, the vast number of their CSR practices, and efforts to measure the impact set them apart. IBM and Starbucks stand out because of the sheer volume of CSR activities they have, and when examined closely, the mixed, primarily good, impact of these activities is revealed. Having a high number of CSR practices alone does not equate to doing CSR well. Instead, companies' CSR should be examined based on both the number of practices and their impact. Considering both of these metrics will help consumers, as well as other stakeholders, better evaluate the success or failure of CSR in a business.
ContributorsSullivan, Victoria Mary (Author) / Brian, Jennifer (Thesis director) / York, Abigail (Committee member) / School of Human Evolution and Social Change (Contributor) / W. P. Carey School of Business (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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Description
This project will explain the positive impact and effectiveness of Sarbanes-Oxley on corporate responsibility, and through that lens, examine how to make certain subchapters of Title 42, "the Sunshine Act", concerning healthcare fund tracking more transparent and without conflicts of interest. There will be an analysis of the implementation of

This project will explain the positive impact and effectiveness of Sarbanes-Oxley on corporate responsibility, and through that lens, examine how to make certain subchapters of Title 42, "the Sunshine Act", concerning healthcare fund tracking more transparent and without conflicts of interest. There will be an analysis of the implementation of the Sarbanes-Oxley Act in corporate America and the impact it had on corporate responsibility. There will be a comprehensive review of the history of both the Sarbanes-Oxley Act and the Sunshine Act, along with their origins, stakeholders, and impact on their respective industries. Suggestions to improve certain current United States Code subchapters and subsequent regulations will be announced considering the success that has come from Section 404 of Sarbanes-Oxley.
ContributorsRogers, Anne Marie (Author) / Brian, Jennifer (Thesis director) / Agne, Sara (Committee member) / School of Accountancy (Contributor) / Hugh Downs School of Human Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
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Description
Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Description

Brundtland’s definition of sustainability is the ability to “meet the needs of the present without compromising the ability of future generations to meet their needs” (IISD, 2021). But what if there are no future generations? Social sustainability, the sector of sustainability that foregrounds the well-being and livelihoods of people (and

Brundtland’s definition of sustainability is the ability to “meet the needs of the present without compromising the ability of future generations to meet their needs” (IISD, 2021). But what if there are no future generations? Social sustainability, the sector of sustainability that foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is included in definitions within the sustainability field, but less developed in sustainability practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability policies were analyzed for their social sustainability performance. An eight-item analytical framework that deals with differing areas of social equity guided the analysis. Results found that most cities’ sustainability departments fell short of truly addressing social sustainability concerns. Out of the eight items, the most frequently addressed were housing security and racial and gender equality whereas few, if any, cities addressed the more specific social concerns of immigration, technology and media, or arts/cultural preservation. Future research is recommended to gain a better understanding of the ways existing cities can improve in this area.

ContributorsTam, Joey (Co-author) / Weekes, Daniel (Co-author) / Brian, Jennifer (Thesis director) / Keeler, Lauren (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
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Description

Brundtland’s definition of sustainability is the ability to “meet the needs of the present<br/>without compromising the ability of future generations to meet their needs” (IISD, 2021). But<br/>what if there are no future generations? Social sustainability, the sector of sustainability that<br/>foregrounds the well-being and livelihoods of people (and thereby continuation of

Brundtland’s definition of sustainability is the ability to “meet the needs of the present<br/>without compromising the ability of future generations to meet their needs” (IISD, 2021). But<br/>what if there are no future generations? Social sustainability, the sector of sustainability that<br/>foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is<br/>included in definitions within the sustainability field, but less developed in sustainability<br/>practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability<br/>policies were analyzed for their social sustainability performance. An eight-item analytical<br/>framework that deals with differing areas of social equity guided the analysis. Results found that<br/>most cities’ sustainability departments fell short of truly addressing social sustainability<br/>concerns. Out of the eight items, the most frequently addressed were housing security and racial<br/>and gender equality whereas few, if any, cities addressed the more specific social concerns of<br/>immigration, technology and media, or arts/cultural preservation. Future research is<br/>recommended to gain a better understanding of the ways existing cities can improve in this area.

ContributorsWeekes, Daniel Buckner (Co-author) / Tam, Joey (Co-author) / Brian, Jennifer (Thesis director) / Keeler, Lauren Withycombe (Thesis director) / N/A, N/A (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Economics (Contributor) / Department of Supply Chain Management (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05