Skip to main content

The Developing Public Sector Perspective

  • Chapter
  • First Online:
CSR and Sustainability in the Public Sector

Abstract

Commonly, the matter of corporate social responsibility has been applied, as the name suggests, to corporations alone. The issues, however, apply equally to all organisations including those of the public sector. This chapter looks at some of the important issues in terms of Brundtland and subsequent actions and initiatives. It also looks at the matter of sustainability to conclude that the issues are subsumed within a concern for social responsibility. In doing so, it argues that this is all related to good governance and therefore the chapter sets the scene for the remainder of the book.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 129.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Notes

  1. 1.

    ISO26000 is concerned with social responsibility and therefore indirectly with sustainability. It is, however, only advisory rather than a true standard. Actually, the definition of sustainability has not yet been agreed upon (see Aras & Crowther, 2009) and so no standard can be forthcoming.

  2. 2.

    In 2012 this was repeated but with lower success and lower prominence.

  3. 3.

    This agreement, the Kyoto Protocol, is arranged in the United Nations Framework Convention on Climate Change. Countries, which have joined in this agreement, are committed to lower carbon dioxide emissions and five more greenhouse gases, alternatively if they keep their emission levels or do not lower their emissions they get involved in what is called emission trading. The protocol was adopted in 1997 and ran from 2008 until 2012. To date, the USA has not signed the protocol and Canada withdrew in 2012. It was succeeded by the Doha Amendment that has not currently been ratified by enough countries to make it an international requirement and so the future of the Protocol seems uncertain. Subsequently the Paris Agreement is current.

  4. 4.

    22nd April 2016.

  5. 5.

    In other words emissions caused by human activity.

  6. 6.

    Although these costs are considered as the costs of operation of a company and so are included in the accounting but traditional accounting is unable to thoroughly recognize all the benefits and costs due to these actions. Social and environmental accounting, as exemplified through Triple Bottom Line reporting includes these effects—see Aras and Crowther (2009).

  7. 7.

    The idea has been promoted over a hundred years earlier by philosophers, like Robert Owen (1816).

  8. 8.

    Many have criticised the merits of using a model including stakeholders for accountability and performance measurement. Details of this topic can be found for instance in Hutton (1997), Sternberg (1997, 1998) and Freedman and Reed (1983)’.

  9. 9.

    Or when a species of an animal or a plant gets extinct it is not anymore possible to gain the benefits from that. At the moment, lots of medications are manufactured using fauna and flora that are yet to be discovered. Therefore, it might become crucial in future.

  10. 10.

    At the present time, this has become very manifest in the dramatic changes in the price of oil, firstly as a dramatic rise in price and subsequently by an equally dramatic fall in price as fracking becomes common place and Iran rejoins the world economy, and the consequences for the world economy.

  11. 11.

    Sustainability requires R&D and technological development—and there is often a simple but comfortable assumption that this will enable our descendants to solve the problems which we are causing in the present!

  12. 12.

    Cynically, it might be considered that it might have happened as many researchers are not skillful enough to carry out thorough financial analysis even though they understand its importance.

References

  • Ackerman, R. W. (1975). The social challenge to business. Cambridge, MA: Harvard University Press.

    Book  Google Scholar 

  • Amba-Rao, S. C. (1993). Multinational corporate social responsibility, ethics, interactions and third world governments: An agenda for the 1990s. Journal of Business Ethics,12, 553–572.

    Article  Google Scholar 

  • Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics,108(1), 61–79.

    Article  Google Scholar 

  • Aras, G., & Crowther, D. (2007a). Sustainable corporate social responsibility and the value chain. In D. Crowther & M. M. Zain (Eds.), New perspectives on corporate social responsibility (pp. 109–128).

    Google Scholar 

  • Aras, G., & Crowther, D. (2007b). Is the global economy sustainable? In S. Barber (Ed.), The geopolitics of the city (pp. 165–194). London: Forum Press.

    Google Scholar 

  • Aras, G., & Crowther, D. (2008a). Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics,87(supp 1), 279–288.

    Google Scholar 

  • Aras, G., & Crowther, D. (2008b). Governance and sustainability: An investigation into the relationship between corporate governance and corporate sustainability. Management Decision,46(3), 433–448.

    Article  Google Scholar 

  • Aras, G., & Crowther, D. (2009). The durable corporation: Strategies for sustainable development. Farnham: Gower.

    Google Scholar 

  • Bebbington, K. J., Brown, J., & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics,61(2–3), 224–236.

    Article  Google Scholar 

  • Beder, S. (1997). Global spin: The corporate assault on environmentalism. London: Green Books.

    Google Scholar 

  • Crowther, D. (2002). A social critique of corporate reporting. Aldershot: Ashgate.

    Google Scholar 

  • Daly, H. E. (1992). Allocation, distribution, and scale: Towards an economics that is efficient, just, and sustainable. Ecological Economics,6(3), 185–193.

    Article  Google Scholar 

  • Daly, H. E. (1999). Ecological economics and the ecology of economics. Cheltenham: Edward Elgar.

    Google Scholar 

  • Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment,11, 130–141.

    Article  Google Scholar 

  • Elliott, S. R. (2005). Sustainability: An economic perspective. Resources Conservations and Recycling,44, 263–277.

    Article  Google Scholar 

  • European Commission. (2002, July 2). Corporate social responsibility: A business contribution to sustainable development; COM (2002); 347 final. Brussels: Official Publications of the European Commission.

    Google Scholar 

  • Ford, H. (1922). My life and work. NiVision.

    Google Scholar 

  • Freedman & Reed. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review,25(3), 88–106.

    Article  Google Scholar 

  • Gray, R. (1992). Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society,17(5), 399–425.

    Article  Google Scholar 

  • Gray, R. H., & Bebbington, K. J. (2001). Accounting for the environment. London: Sage.

    Book  Google Scholar 

  • Gray, R. H., Bebbington, J., & Walters, D. (1993). Accounting for the environment. London: ACCA.

    Google Scholar 

  • Gray, R., Owen, D., & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. London: Prentice-Hall.

    Google Scholar 

  • Hart, S. L. (1997). Beyond greening: Strategies for a sustainable world. Harvard Business Review, 75(1), 66–76.

    Google Scholar 

  • Hart, S. L., & Milstein, M. B. (2003). Creating sustainable value. Academy of Management Executive,17(2), 56–67.

    Google Scholar 

  • Hawken, P. (1993). The ecology of commerce. London: Weidenfeld & Nicholson.

    Google Scholar 

  • Hutton, W. (1997). Stakeholding and its critics. London: IEA Health and Welfare Unit.

    Google Scholar 

  • Lovelock, J. (1979). Gaia. Oxford: Oxford University Press.

    Google Scholar 

  • Marsden, C. (2000). The new corporate citizenship of big business: Part of the solution to sustainability. Business and Society Review,105(1), 9–25.

    Article  Google Scholar 

  • Mathews, M. R. (1993). Socially responsible accounting. London: Chapman & Hall.

    Google Scholar 

  • Maunders, K. T., & Burritt, R. L. (1991). Accounting and ecological crisis. Accounting, Auditing & Accountability Journal, 4(3).

    Google Scholar 

  • Mayhew, N. (1997). Fading to Grey: The use and abuse of corporate executives’ ‘representational power’. In R. Welford (Ed.), Hijacking environmentalism: Corporate response to sustainable development (pp. 63–95). London: Earthscan.

    Google Scholar 

  • McDonald, D., & Puxty, A. G. (1979). An inducement—Contribution approach to corporate financial reporting. Accounting, Organizations and Society,4(1/2), 53–65.

    Article  Google Scholar 

  • Reed, R., & DeFillippi, R. J. (1990). Causal ambiguity, barriers to imitation, and sustainable competitive advantage. Academy of Management Review,15(1), 88–102.

    Article  Google Scholar 

  • Rubenstein, D. B. (1992). Bridging the gap between green accounting and black ink. Accounting, Organizations and Society,17(5), 501–508.

    Article  Google Scholar 

  • Schmidheiny, S. (1992). Changing course. New York: MIT Press.

    Google Scholar 

  • Seifi, S., & Crowther, D. (2012). The ethics game paradox. Multidisciplinary Journal for Applied Ethics,1(1), 30–37.

    Google Scholar 

  • Seifi, S., & Crowther, D. (2015). Lax privatisation from lax government. In D. Crowther & M. A. Islam (Eds.), Sustainability after Rio (pp. 221–238). Bingley: Emerald.

    Google Scholar 

  • Spangenberg, J. H. (2004). Reconciling sustainability and growth: Criteria, indicators, policy. Sustainable Development,12, 76–84.

    Article  Google Scholar 

  • Sternberg, E. (1997). The defects of stakeholder theory. Corporate Governance: An International Review,6(3), 151–163.

    Google Scholar 

  • Sternberg, E. (1998). Corporate governance: Accountability in the marketplace. London: IEA.

    Google Scholar 

  • van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics,44(2/3), 95–105.

    Article  Google Scholar 

  • WCED (World Commission on Environment and Development). (1987). Our common future (The Brundtland Report). Oxford: Oxford University Press.

    Google Scholar 

  • Zwetsloot, G. I. J. M. (2003). From management systems to corporate social responsibility. Journal of Business Ethics,44(2/3), 201–207.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to David Crowther .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Seifi, S., Crowther, D. (2020). The Developing Public Sector Perspective. In: Crowther, D., Seifi, S. (eds) CSR and Sustainability in the Public Sector. Approaches to Global Sustainability, Markets, and Governance. Springer, Singapore. https://doi.org/10.1007/978-981-15-6366-9_1

Download citation

Publish with us

Policies and ethics