Responsible Tax in Multinational Enterprises – Why?
By Peter Koerver Schmidt The tax practices of multinational enterprises (MNEs) attract massive interest in these years from the general media, policymakers as well...
Most Recent. In Reporting.
Jun 18, 2021
Like oil and water…. Shell’s climate responsibility and human rights
By Kristian Høyer Toft, PhD ◦ 4 min read ◦ In a landmark verdict at the district court in the Hague on 26th May this...
About / Accountability / CSR / Environment / Ethics / Featured / Governance / Issues / News / Policy / Regulation / Reporting / Social / Standards / Sustainability
May 18, 2021
Is Seeing Knowing? When Visibility Reduce Transparency
By Lars Thøger Christensen ◦ 3 min read ◦ We are arguably living in an era of visibility in which our communicative interactions with others...
About / Accountability / Behaviour / Communication / Concepts / Featured / Issues / News / Reporting
May 1, 2021
Unaccounted Risk: The Case of Sulfur Hexafluoride (SF6) in Offshore Wind Energy
By Esben Holst & Dr. Kristjan Jespersen ◦ 5 min read ◦ Carbon accounting provides a science-based measurement of greenhouse gas (GHG) emissions, achieving greater...
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Reporting
Better than nothing but still “exSASBerating”!
By Dieter Zinnbauer. Why a powerful push by the world’s top asset manager towards more sustainability reporting still falls pretty short. Great news BlackRock,...
How SDGs help us see buildings through a different lens
By Ingrid Reumert Despite a lot of focus on climate change recently, the impact of one ‘hidden climate’ on people’s lives often goes unnoticed...
How sustainable is ecotourism?
Written by Erin Leitheiser, this article is based on her previously written piece for the Centre for Business and Development Studies. Tourism is a...
More CEOs Sacked For Ethical Failure Than For Poor Financial Performance
According to a recent study, for the first time more CEOs have been dismissed for ethical lapses than for poor financial performance (in 2018). What is the lesson? I think that we overvalue compliance and undervalue the effects of a corporate culture on sustainable business decisions…
Temporal Dimensions of Hypocrisy
Hypocrisy is a serious charge for social actors, especially organizations and politicians, whose profession depends on perceptions of sincerity and credibility. This post examines types and implications of hypocrisy.
Adventures in Materiality. Notes from the first CBS Sustainability Seminar
By Steen Vallentin. On October 31, 2017 the new CSB Sustainability seminar series was launched With a room full of practitioners and academics, the...
Enjoy the Silence? CSR Communication and the Phenomenon of “Greenhushing”
By Dennis Schoeneborn. Why do some companies don’t “talk their walk”? Especially SMEs face cost barriers to CSR communication Scandals or reputational crises taught...