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Calculating Consequences: The Utilitarian Approach to Ethics

Authors: Velasquez, Manuel; Andre, Claire; Shanks, Thomas; Meyer, Michael
Product Type: Policy and Issue Reports; Interviews
Source: Markkula Center for Applied Ethics
Publication Year: 1989

[This document has not yet been rated] 4501 views

Utilitarianism offers a relatively straightforward method for deciding the morally right course of action for any particular situation we may find ourselves in.

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A Closer Look at Business Education: Employee Ownership

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 3890 views

This Closer Look scans the current landscape of employee ownership teaching in graduate business programs, and shares the perspectives of a leading academic and veteran practitioner about the salient lessons of this model of business.

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A Closer Look at Business Education: Ethical Globalization

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 3674 views

There is no doubt that companies operating across borders face complex challenges as they strive to conduct business in ways that are ethical and meet increasingly high standards imposed by all constituencies. Finding the most responsible pathway for action requires careful judgement and attentiveness to diverse points of view.

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The Local Costs and Benefits of Wal-Mart

Authors: Irwin, Elena G.; Clark, Jill
Product Type: Policy and Issue Reports; Magazine / Newspaper Articles
Source: Ohio State University, Department of Agricultural, Environmental, and Development Economics
Publication Year: 2006

[This document has not yet been rated] 3557 views

So begins a recent report about the wide-ranging influence of Wal-Mart, from global business to local communities to inflation rates and national wages...

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Productivity of Growing Global Energy Demand

A Microeconomic Perspective

Author: McKinsey Global Institute, The
Product Type: Policy and Issue Reports
Source: The McKinsey Global Institute
Publication Year: 2006

[This document has not yet been rated] 3252 views

To date, the global debate about energy has focused too narrowly on curbing demand. Instead, the best way to meet the challenge of growing global energy demand may be to focus on energy productivity, which reconciles both demand abatement and energy-efficiency.

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Internal Control over Financial Reporting – Guidance for Small Companies, Volume I Executive Summary

Author: Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Product Type: Policy and Issue Reports
Source: American Institute of Certified Public Accountants
Publication Year: 2006

[This document has not yet been rated] 2890 views

Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control- Integrated Framework to help businesses and other entities assess and enhance their internal control systems...

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Analyzing the Impact of Wal-Mart Supercenters on Local Food Store Sales

Authors: Artz, Georgeanne M.; Stone, Kenneth E.
Product Type: Policy and Issue Reports; Journal Articles
Source: American Journal of Agricultural Economics
Publication Year: 2006

[This document has not yet been rated] 2684 views

The greatest competitive pressures from the expansion of Supercenters occur to existing grocery stores. Nearly 500 of these stores are located in counties with an urban population of fewer than 20,000 people. These are primarily rural trade centers in which retail trade is akin to a zero-sum game. Unless population or incomes are growing substantially, there is a relatively fixed amount of money to be spent in the retail sector...

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A Closer Look at Applied Sustainability Centers

Authors: Roberts, Alex; Johnson, Jennifer; Bunch, Rick
Product Type: Policy and Issue Reports
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 2547 views

This report discusses the rise of academic centers with a focus on applied sustainability, primarily in environmental subjects, and examines a number of those centers in detail.

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Consumer Benefits from Increased Competition in Shopping Outlets: Measuring the Effect of Wal-Mart

Authors: Hausman, Jerry A.; Leibtag, Ephraim
Product Type: Policy and Issue Reports
Source: centre for microdata methods and practice
Publication Year: 2006

[This document has not yet been rated] 2445 views

In this paper we consider consumer benefits from increased competition in a differentiated product setting: the spread of nontraditional retail outlets...

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Getting Ahead of the Curve: Corporate Strategies That Address Climate Change – Synthesis Section

Author: Hoffman, Andrew J.
Product Type: Policy and Issue Reports
Source: Pew Center on Global Climate Change (www.pewclimate.org)
Publication Year: 2006

[This document has not yet been rated] 2355 views

Getting Ahead of the Curve: Corporate Strategies That Address Climate Change serves as a "how to" guide for corporate decision makers as they navigate rapidly-changing global markets...

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M&A Legal Context: Basic Framework for Corporate Governance

Authors: Baldwin, Carliss Y.; Bagley, Constance E.; Quinn, James W.
Product Type: Policy and Issue Reports
Source: Harvard Business School Publishing
Publication Year: 2003

[This document has not yet been rated] 2333 views

Students are introduced to the basic framework for corporate governance...

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Perspectives on Internal Control Reporting: A Resource for Financial Market Participants

An Investor Resource

Authors: Deloitte & Touche LLP; Ernst & Young LLP; KPMG LLP; PricewaterhouseCoopers LLP
Product Type: Policy and Issue Reports
Source: Deloitte & Touche LLP, Ernst&Young LLP, KPMG LLP, PricewaterhouseCoopers LLP
Publication Year: 2004

[This document has not yet been rated] 2027 views

This publication has been developed by Deloitte & Touche LLP, Ernst & Young LLP, KPMGLLP, and PricewaterhouseCoopers LLP (collectively, the Firms) to help financial market participants understand issues related to the new internal control reports mandated by Section 404 of the Sarbanes-Oxley Act of 2002, and the implementing regulations of the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB)...

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Fashion Futures 2025: Global Scenarios for a Sustainable Fashion Industry

Author:
Product Type: Policy and Issue Reports
Source: Forum for the Future, Levi Strauss & Co.
Publication Year: 2010

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 2025 views

If we understand what the future may hold we can prepare for it, spot promising new ventures and even help shape the direction it takes...

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What Is an Ownership Culture?

Author: Rosen, Corey
Product Type: Policy and Issue Reports
Source: The National Center for Employee Ownership
Publication Year: 2007

[This document has not yet been rated] 1970 views

Typical employee ownership companies are privately held, modestly sized (100 to 300 employees), and not household names. They are more productive than their peers, generate greater employee and shareholder wealth, and are more likely to survive year after year. They have the ownership edge.

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Social Entrepreneurship Teaching Resources Handbook

Authors: Brock, Debbi D.; Kim, Marina; Davis, Susan
Product Type: Policy and Issue Reports
Source: Ashoka's Global Academy for Social Entrepreneurship
Publication Year: 2008

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 1953 views

As advocates for social entrepreneurs and social entrepreneurship education, staff at Ashoka have gathered a plethora of resources for both faculty new to the field of social entrepreneurship and seasoned veterans who blazed the trail in the early twenty first century.

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UNEP: Buildings and Climate Change

Status, Challenges and Opportunities

Authors: Huovila, Pekka; Ala-Juusela, Mia; Melchert, Luciana; Pouffary, Stephane
Product Type: Policy and Issue Reports
Source: United Nations Environment Programme
Publication Year: 2007

[This document has not yet been rated] 1838 views

Worldwide, 30-40% of all primary energy is used in buildings. While in high- and middle-income countries this is mostly achieved with fossil fuels, biomass is still the dominant energy source in low-income regions. In different ways, both patterns of energy consumption are environmentally intensive, contributing to global warming. Without proper policy interventions and technological improvements, these patterns are not expected to change in the near future...

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Sustainability and its Impact on the Corporate Agenda

Authors: Lowitt, Eric M.; Hoffman, Andrew J.; Walls, Judith; Caffrey, Anna M.
Product Type: Policy and Issue Reports
Source: Accenture
Publication Year: 2009

[This document has not yet been rated] 1820 views

More and more corporations are publishing annual sustainability reports, creating new positions such as the chief sustainability officer, developing new products with labels like “green,” “fairtrade” and “organic,” and gathering for conferences on sustainability.

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A Closer Look at Business Education: Marketing, Revisited

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 1778 views

Decision makers in a wide range of mainstream, for-profit firms are using social impact management issues as a way to differentiate themselves in the market. Business schools, too, are beginning to differentiate themselves in the ways they are integrating these issues into some of their curricula.

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Sarbanes-Oxley, Section 404 Compliance in the Annual Report

Author: Ramos, Michael
Product Type: Policy and Issue Reports
Source: Journal of Accountancy
Publication Year: 2004

[This document has not yet been rated] 1747 views

Under Section 404 of the Sarbanes-Oxley Act companies are required to file an internal control report. Section 404 does not provide specific language for the report. This publication contains three examples of reporting...

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Internal Control over Financial Reporting: An Investor Resource

Authors: Deloitte & Touche LLP; Ernst & Young LLP; KPMG LLP; PricewaterhouseCoopers LLP
Product Type: Policy and Issue Reports
Source: American Institute of Certified Public Accountants, Deloitte & Touche LLP, Ernst&Young LLP, KPMG LLP, PricewaterhouseCoopers LLP
Publication Year: 2004

[This document has not yet been rated] 1731 views

Under the Sarbanes-Oxley Act of 2002, U.S. public companies are now subject to new requirements for the management and independent auditors to report on the effectiveness of internal control over financial reporting. Effective internal controls are fundamental to investor confidence in financial reporting because they help to deter fraud and to prevent inaccurate financial statements...

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Former L'Oreal Exec Says Company Fired Him for Blowing Whistle on Illegalities

Author: Corporate Crimes Reporter
Product Type: Policy and Issue Reports
Source: Corporate Crime Reporter
Publication Year: 2008

[This document has not yet been rated] 1620 views

If your director of regulatory affairs becomes a whistleblower, you have a problem.

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CSR Jobs Report

Authors: Net Impact; Ellen Weinreb CSR Recruiting
Product Type: Policy and Issue Reports
Source: Net Impact and Ellen Weinreb CSR Recruiting
Publication Year: 2008

[This document has not yet been rated] 1595 views

Net Impact and Ellen Weinreb CSR Recruiting analyzed 1,255 CSR job openings posted between January 2004 and June 2007. The goal of this analysis is to inform MBAs and companies about the CSR jobs market.

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WSU Vancouver MBA Program: Stakeholder-Focused Leadership for Sustained Business Success

(WSU, Vancouver)

Author: WSU Vancouver Faculty
Product Type: Policy and Issue Reports
Source: Washington State University, Vancouver
Publication Year: 2006

[This document has not yet been rated] 1586 views

WSU Vancouver's Master of Business Administration (MBA) Program is built around a stakeholder focus and its implications for competitive advantage and long term organizational performance (enlightened shareholder management)...

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Public Company Accounting Oversight Board, Rules of the Board

Rules of the Board

Author: Public Company Accounting Oversight Board
Product Type: Policy and Issue Reports
Source: Public Company Accounting Oversight Board
Publication Year: 2002

[This document has not yet been rated] 1584 views

Section 101 of the Sarbanes-Oxley Act of 2002 describes the establishment, duties, and powers of the Public Company Accounting Oversight Board...

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Share Value: How Employee Ownership Is Changing the Face of Business

Author: Knell, John
Product Type: Policy and Issue Reports
Source: The All Party Parliamentary Group on Employee Ownership
Publication Year: 2008

[This document has not yet been rated] 1562 views

A wide array of co-owned companies, operating in competitive markets in the public and private sectors, are delivering exemplary performance through the use of the co-owned model.

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Barriers To Technology Diffusion

The Case of Compact Flourescent Lamps

Authors: Lefèvre, Nicolas; de T'Serclaes, Philippine; Waide, Paul
Product Type: Policy and Issue Reports
Source: OECD/IEA
Publication Year: 2006

[This document has not yet been rated] 1558 views

Artificial light production accounts for 8.9% of total global primary consumption and represents approximately 8% of world CO2 emissions. Improving the efficacy of lighting systems can therefore be an important means to lower greenhouse gas emissions.

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A Closer Look at Business Education: Agriculture

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2007

[This document has not yet been rated] 1541 views

For many, the term "agriculture" conjures Jeffersonian imagery of the tranquil family farm. In contrast, genetically modified food and agriculture biotechnology endeavors provoke passionate debate about consumer safety and global hunger. While the agriculture sector has dramatically changed over the years in developed countries, it continues to have an enormous impact on the global economy.

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A Closer Look at Business Education: Marketing

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2007

[This document has not yet been rated] 1524 views

In recent years, attention to social and environmental issues in product marketing has become a mainstream practice and offers opportunities for firms to differentiate themselves in the market. Our data show that a critical examination of the social impact of marketing is sometimes limited...

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The Inherent Motivation to Work Productively: A Brief Look at Employee Ownership and Industrial History

Author: Staubus, Martin
Product Type: Policy and Issue Reports
Source: The Beyster Institute
Publication Year: 2008

[This document has not yet been rated] 1518 views

Until the industrial revolution, work was performed in the U.S. (outside of the slave economy) by individuals who had direct and obvious motivation to maximize the quantity and quality of their production.

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e-Waste: West Africa Continues to Drown in the Rich World's Obsolete Electronics

Author: Consumers International
Product Type: Policy and Issue Reports; Interviews
Source: Consumers International
Publication Year: 2008

[This document has not yet been rated] 1494 views

Every month, hundreds of tons of obsolete computers, televisions and other household consumer electronics are arriving at ports in Ghana and Nigeria.

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Andrew Kuper on Innovative Business Strategies that Trigger Social Change

The United Nation's Global Compact Quarterly Interview with Andrew Kuper

Author: Kuper, Andrew
Product Type: Policy and Issue Reports; Interviews
Source: The United Nation's Global Compact Quarterly. Volume 2005, Issue 4.
Publication Year: 2005

[This document has not yet been rated] 1485 views

The United Nation's Global Compact Quarterly recently interviewed Dr. Andrew Kuper on innovative business models that promote human rights and relieve poverty.

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Sustainable Supply Chain Management

An Exploration of Current Practice

Authors: Croom, Simon; Barani, Sam; Belanger, Dan; Lyons, Tim; Murakami, Jaime
Product Type: Policy and Issue Reports
Source: University of San Diego
Publication Year: 2009

[This document has not yet been rated] 1458 views

In this paper we set out to examine how concern for environmental impact is being incorporating into the strategic and operational management of supply chains. Our research is an exploratory study intended to provide an overview of practice and inform further research.

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The Buck Stops Where?

Managing the Boundaries of Business Engagement in Global Development Challenges

Authors: Davies, Roberts; Nelson, Jane
Product Type: Policy and Issue Reports
Source: International Business Leaders Forum
Publication Year: 2003

[This document has not yet been rated] 1396 views

This article describes the differing kinds of global business issues that challenge notions of corporate role and responsibility, and suggests a framework for categorizing and beginning to address these challenges.

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Does the Free Market Corrode Moral Character?: Thirteen Views on the Question

Authors: Cowen, Tyler; Bhagwati, Jagdish; Gray, John; Kasparov, Garry; He, Qinglian; Walzer, Michael; Lévy, Bernard-Henri; Hymowitz, Kay S.; Reich, Robert B.; Ali, Ayaan Hirsi; Bogle, John C.; Santorum, Rick
Product Type: Policy and Issue Reports
Source: The John Templeton Foundation
Publication Year: 2008

[This document has not yet been rated] 1388 views

Over the past decade, the effect of the market economy and globalization on long-established habits, beliefs, and institutions has been much debated in scholarly circles, in popular books, and in the serious press.

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The Final Report of the Advisory Committee on Smaller Public Companies to the United States Securities and Exchange Commission

Author: SEC Advisory Committee on Smaller Public Companies
Product Type: Policy and Issue Reports
Source: Securities and Exchange Commission
Publication Year: 2006

[This document has not yet been rated] 1360 views

The U.S. Securities and Exchange Commission (the "Commission" or "SEC") chartered the Advisory Committee on Smaller Public Companies on March 23, 2005. The Charter directed the Advisory Committee to assess the current regulatory system for smaller companies under the securities laws of the United States, and make recommendations for changes...

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Sarbanes-Oxley Act of 2002

Public Law 107-204, 2002

Author: One Hundred and Seventh U.S. Congress
Product Type: Policy and Issue Reports
Source:
Publication Year: 2002

[This document has not yet been rated] 1339 views

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Responsible Competitiveness In The Arab World 2009

Making sustainable development count in regional markets

Authors: Al Abdullah, Rania, Her Majesty Queen, Hashemite Kingdom of Jordan; MacGillivray, Alex; Rovere, Darin; Zadek, Simon; Jebriel, Mohammad; Begley, Paul; Fanous, Ruba; Sicre, Frederic; Al Jaber, Ahmed; Abouleish, Helmy; Ghandour, Fadi; Ataya, Rabea; Ayoubi, Randa S.
Product Type: Policy and Issue Reports
Source: AccountAbility
Publication Year: 2009

[This document has not yet been rated] 1336 views

The Arab World has an abundance of resources – natural, human and economic. The region is implementing a wide range of initiatives that are enhancing competitiveness and strengthening prospects for sustainable development at the same time. Responsible competitiveness is advancing in the Arab World. This report contains a new assessment of this linkage between enhancing competitiveness and sustainable development.

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Vodafone Publishes Study on Socio-economic Impact of Mobile Phones in India

Author: Vodafone
Product Type: Policy and Issue Reports
Source: Vodafone
Publication Year: 2009

[This document has not yet been rated] 1334 views

Vodafone recently launched their latest addition to their series of studies on the socio-economic impact of mobile phones...

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A Closer Look at Business Education: Supply Chain Management

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 1317 views

Increasingly, business school faculty are beginning to recognize the environmental and social issues that add complexity to the supplier-buyer relationship.

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The Next Big Thing

Author: Lindsay, Greg
Product Type: Policy and Issue Reports
Source: FedEx
Publication Year: 2009

[This document has not yet been rated] 1313 views

Terms like the information age, the flat world and the network economy attempt to describe the unprecedented changes the world has seen in our lifetime. What they ultimately point to —and what encompasses them all — is Access. Understanding how Access works is the key to harnessing its power.

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Webcast: Private Equity's Effects on Workers and Firms

Authors: Luther, Jon L.; Stern, Andy; Lowenstein, Douglas; Frank, Robert H.
Product Type: Multimedia; Policy and Issue Reports
Source: House Committee on Financial Services
Publication Year: 2007

[This document has not yet been rated] 1299 views

From the House Committee on Financial Services, this is the fully archived Full Committee Hearing on Private Equity's Effects on Workers and Firms...

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The Sarbanes-Oxley Act

Details and Evaluation

Authors: Kulp, Susan; Lane, David
Product Type: Policy and Issue Reports
Source: Harvard Business School Publishing
Publication Year: 2006

[This document has not yet been rated] 1293 views

Presents details related to Sarbanes-Oxley, with special emphasis on Section 404.

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The ESOP-Owned S Corporation: Bringing Ownership to Life with Synthetic Equity

Author: Staubus, Martin
Product Type: Policy and Issue Reports
Source: The Beyster Institute
Publication Year: 2008

[This document has not yet been rated] 1286 views

The “ESOP-Owned S Corporation” structure offers truly remarkable advantages that can transform a business into a tax-exempt, for-profit entity.

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Clean Cities Fleet Experiences

Hybrid Taxis Give Fuel Economy a Lift

Author: NREL
Product Type: Policy and Issue Reports
Source: U.S. Department of Energy
Publication Year: 2009

[This document has not yet been rated] 1274 views

The hybrid taxis are able to achieve about twice the gas mileage of a conventional taxi while helping cut gasoline use and fuel costs. Tax credits and other incentives are helping both company owners and drivers make the switch to hybrids.

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A Closer Look at Business Education: Accounting

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2006

[This document has not yet been rated] 1258 views

Accounting fraud became a mainstream public concern in the wake of the numerous scandals in recent years. Consequently, many business programs around the country reconsidered the manner in which social, environmental, and ethical issues were integrated into accounting curricula...

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The Sale of U.S. Sugar and ESOPs

Author: Rosen, Corey
Product Type: Policy and Issue Reports
Source: The National Center for Employee Ownership
Publication Year: 2008

[This document has not yet been rated] 1249 views

Recently, there was considerable national attention focused on a lawsuit by former participants in an ESOP (employee stock ownership plan) at U.S. Sugar over whether they had received too little for their shares.

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A Closer Look at Business Education: The Oil and Gas Industry

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2007

[This document has not yet been rated] 1248 views

The ideal MBA preparation for future managers in the old and gas sector is multi-faceted, and specialty MBA programs that have a curricular focus on energy are certainly leading in this sense...

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Five Ways to Boost Retention

Author: Ross, Judith A.
Product Type: Policy and Issue Reports
Source: Harvard Business School
Publication Year: 2008

[This document has not yet been rated] 1237 views

This article spells out five proven practices to help you keep your most talented employees.

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Life Cycle Assessment of Polylactide (PLA)

Modeling and Analysis for Environmental Sustainability

Authors: Detzel, Andreas; Kruger, Martina
Product Type: Cases; Policy and Issue Reports
Source: Fuqua School of Business, Duke University
Publication Year: 2006

[This document has not yet been rated] 1214 views

NatureWorks LLC decided to commission a Life Cycle Assessment (LCA) in order to obtain comprehensive information about the environmental performance of packaging made from NatureWorks PLA under the framework of German conditions.

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A Closer Look at Business Education: HIV/AIDS

Author: Goldbach, Justin F.
Product Type: Policy and Issue Reports
Source: The Aspen Institute Business and Society Program
Publication Year: 2006

[This document has not yet been rated] 1197 views

While two-thirds of those afflicted with AIDS reside in sub-Saharan Africa, infections continue to rise in each region of the globe. It's not surprising, then, that firms are eyeing fast-emerging economies such as Brazil, Russia, India and China and noting the potential negative impact of this disease on their bottom line...

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