Dr Brian Jones

Showing researchers and practitioners how to align business and societal objectives, this book offers reliable and up-to-date definitions and explanations of the key terms of corporate social responsibility.

Successive governments in the UK have increasingly stressed the need for a more enterprising society. Much of the emphasis has been placed upon educationalists to introduce more elements of enterprise into the school curriculum at all levels, and new and innovative ways to initiate the subject matter is increasingly being sought. This article describes a summer school that is part of this initiative. It stresses the difference between Traditional and Enterprise modes of learning and contests that compared with traditional methods of teaching and learning, enterprise education requires a different pedagogical approach and aims to qualitatively change the educational experience. It is suggested that traditional teaching is better suited to the needs of the 'old' economy with the enterprising approach being more conducive to the needs of the new flexible market economy. While providing an explanation, description and analysis of the workings and operations of an entrepreneurial life skills summer school, the article also provides a systematic and rigorous exploration not only of the summer school itself but also of the policy and regional development context. It describes how the methodology and approach adopted is rooted in the framework and context that shaped and informed the venture as well as contributing to the article itself. © 2006 Taylor & Francis.

Abstract

This study explores the perceived impacts of short-term rentals (STRs) in the UK through a quantitative analysis. A 57-item questionnaire covering sociocultural, economic, political, environmental and technological impacts of STRs was distributed online among guests, hosts and aware non-users. Apart from descriptive statistics, the data analysis included a principal component analysis to explore the dimensionality of the perceived impacts, and an analysis of variance (ANOVA) to assess differences in the community-related dimensions among the included groups. The results reveal that: (i) STRs are perceived relatively ambivalently but slightly more positively than negatively; (ii) environmental care, urban transformation, social capital and lifestyle, housing, infrastructure and events, and antisocial behaviour and crime are the key dimensions of the perceived impact; and (iii) stakeholder groups who were more involved in STRs perceived the impact of such rentals positively. We discuss the findings in the light of the literature on community resilience.

Short-term rental platforms such as Airbnb have enjoyed considerable success in recent years. However, critics accuse the platforms of having negative impacts, leading to gentrification, disruption, and increased rent/house prices. While research has investigated actual impacts of short-term rental platforms, we lack systematic, generalizable, and comparative evidence on the perceived impacts of such platforms. To address this shortcoming, we conducted a representative survey in the US and UK with a holistic set of perceived impacts. US residents assess short-term rental platforms more positively than UK residents, especially for recreational, amenities-oriented and economic impacts. Among respondents who have used short-term rental platforms as guests, the perceptions are more alike between the two countries, suggesting a homogenization effect.

Short-term rental platforms such as Airbnb have enjoyed considerable success in recent years. However, critics accuse the platforms of having negative impacts, leading to gentrification, disruption, and increased rent and house prices. While research has investigated actual impacts of short-term rental platforms, we lack systematic, generalizable, and comparative evidence on the perceived impacts of such platforms, especially from a social exchange perspective and on a country level. To address these shortcomings, we conducted a representative survey in the US and UK with a holistic set of perceived impacts. Using social exchange theory (SET) and applying a range of multi-variate statistical analyses, such as exploratory factor analysis, cluster analysis and discriminant analysis, we systematically compare these two contexts. The findings indicate that US residents assess short-term rental platforms more positively than UK residents, especially for recreational, amenities-oriented and economic impacts. Among respondents who have used short-term rental platforms as guests, the perceptions are more alike between the two countries, suggesting a homogenization effect. We discuss the theoretical and practical implications of the results.

This study explores the perceived impacts of short-term Rentals (STRs) in the UK through a quantitative analysis. A 57-item questionnaire covering sociocultural, economic, political, environmental and technological impacts of STRs was distributed online among guests, hosts and aware non-users. Apart from descriptive statistics, the data analysis included a principal component analysis to explore the dimensionality of the perceived impacts, and an analysis of variance (ANOVA) to assess differences in the community-related dimensions among the included groups. The results reveal that: 1] STRs are perceived relatively ambivalently but slightly more positively than negatively; 2] environmental care, urban transformation, social capital and lifestyle, housing, infrastructure and events, and antisocial behaviour and crime are the key dimensions of the perceived impact; and 3] stakeholder groups who were more involved in STRs perceived the impact of such rentals positively. We discuss the findings in the light of the literature on community resilience.

This chapter aims to examine the configuration of the sharing economy in the United Kingdom. The chapter provides an examination of the key opportunities and challenges that this socio-economic model generates in the country. It includes an account of different sharing economy initiatives in the United Kingdom, including crowdfunding projects, tool libraries, timesharing banks, men’s sheds, and shared workspaces, commercial sharing economy services, micro-libraries, community-gardening projects, and paid online peer-to-peer accommodation. Increased consumer choice and economic benefits derived from an extended economy around the sharing economy are identified as key opportunities. Key challenges relate to policymaking and taxation of businesses and participants in the sharing economy, as well as the wider enforcement of health and safety regulations and the impact that the recent pandemic is having on the industry. The chapter also provides an examination of the latest developments and regulations in this area. In addition, the chapter identifies the most pressing issues and possible future directions of research in this context.

Module training materials for Module 1: Fundamentals of SME Management, produced as part of the ERASMUS+ funded FAME project.

This chapter presents the relationship between social media, small businesses and entrepreneurial marketing as a series of difficult problems that feed into but do not necessarily constitute a problem of wicked proportions. The opportunities as well as some of the challenges social media offer small businesses are complex. It is acknowledged that small businesses are integral to the functioning and success of a dynamic market economy and society. Set in and against this context social media is shown to be a fast-paced, ever-changing and shape-shifting means of communication that is in a permanent state of flux. The social media communication environment can be chaotic and to thrive in this space small businesses need to be web savvy and to seize the opportunities. The changes and transformations wrought by social media for small businesses are found to result in communication of the unusual, rather than the usual.

The Internet and the many technologies it has generated (for example, social media) create varying impacts in specific sectors. Trades Unions (TUs) are a case in point and are significant longstanding institutions which have developed over a number of centuries in many different national contexts. While the Internet has been adopted by TUs they have also generally been cast in an idealised light as if the Web should automatically be expected to radically transform and improve processes, communities (Wenger, 1998) and relations. The paper challenges this zeitgeist and suggests that the predominant ‘utopian’-style idealistic presentation of TU and the web is the product of technological determinism (Dafoe, 2015). This has important implications for TUs ‘lived experiences’ (Van Manen, 2016) and realpolitik. There is a risk that technologies will continue to operate at a macro, rather than a micro individual level, and be more dominated by managerial and commercial motives which encroach on legitimate TU representation and resistance rather than TU interests.

The pervasiveness of social media is compelling businesses to review their way of managing customer experiences. Businesses use social media to interact and engage with customers. Several studies have studied why businesses have adopted social media. However, there is a dearth of research as to why customers interact with businesses on social media in the grocery sector. This paper aims to explore how and why customers react to corporate messages on Facebook pages of Tesco and Walmart. Netnography approach was adopted to gain an insight into the various ways customers engage with the grocery stores on its Facebook pages. This study reveals that social media empower customers, influence the relationships customers have with grocery stores and generate customer engagement. Findings also show that the social customer is both a curse and a blessing to Tesco and Walmart when they create or destroy value for the business. This paper contributes to knowledge by (1) uncovering how customers react to corporate and customer posts on corporate Facebook pages; (2) showing how value can be created and destroyed; and (3) proposing a model illustrating how the main constructs of the study are interconnected: social media, relationship marketing, customer empowerment and customer engagement.

Abstract Purpose – Increasingly businesses are using Facebook to communicate and engage their customers. However, there is a dearth of research as to why and how customers interact with businesses on social media in the grocery sector. Therefore, this paper aims to explore the roles played by online brand communities (OBCs) and social customers in the creation as well as the destruction of value. Design/methodology/approach - Netnography was adopted as an approach to gain insight into the various ways customers engage with grocery stores on their official Facebook pages. Messages posted on Tesco’s and Wal-Mart’s Facebook pages are thematically analysed and critical discussion is linked back to the extant contemporary debate on social media. Findings – This study shows that customers respond to company posts for the following reasons: to communicate with the stores, to converse with other customers, to express their emotions, to share their experiences as employees of the stores with customers, and to share their positive or negative actions with members of the online communities. The study further highlights the role of social media in the co-creation and co-destruction of customer, consumer and supermarket value and builds contemporary theory and informs practice. Practical implications – Retailers should use social media to enrich the customer experience by encouraging customer engagement, co-creation of value and responding efficiently to customer needs in real time. Originality/value - This paper contributes to knowledge by uncovering the various ways customers react with the business. The social customer is both a curse and a blessing to Tesco and Walmart as they can create or destroy value for the business.

Purpose – The social nature of the Web 2.0 environment creates marketing opportunities via shared learning through online exchange of views. Web 2.0 creates opportunities and poses challenges for, amongst other things, the management of education and business reputation. This paper aims to look at Web 2.0 and explore the uses to which it might be put in furthering entrepreneurship education in general and education business links in particular. It seeks to describe, explain and analyse the use of Web 2.0 as a marketing communication and educational tool that can add value to existing links between education and business in the UK education system. Design/methodology/approach – Issues around entrepreneurship education and education business links are explored in relation to the social web (Web 2.0) online marketing environment. The paper offers an indication of the uses to which schools, colleges and universities put the social web. It looks at how businesses use Web 2.0 to market and communicate with their education stakeholders about a range of issues. In the social web the rights, duties, obligations, needs and expectations of different stakeholders compete, conflict with and complement one another. Web 2.0 offers scope and space to enhance entrepreneurship education, teaching, learning and assessment. It is a tool that can add value to entrepreneurship education provision and delivery. Findings – The paper explores how businesses and education providers (schools, colleges and universities) position themselves to build effective, efficient and productive relationships in the era of Web 2.0. It looks at how businesses, especially small businesses, might communicate and position their offering through this medium with schools, colleges and universities as well as with their own customers, consumers and other stakeholders to add value, build brand and enhance reputation. Information and misinformation in the Web 2.0 environment are an issue that needs to be addressed in order to engage with and limit potential reputational damage. Used appropriately, Web 2.0 provides opportunities for new forms of stakeholder engagement and can be an efficient and effective tool for communication in as well as across the business and education sectors. In helping develop education business links Web 2.0 is a tool that can further entrepreneurship education through use in action learning environments. It serves as a distribution vehicle for sourcing and accessing information. Originality/value – The paper develops knowledge, grows understanding and offers new insights into online education business communication practices and web brand management. It adds to and brings together academic debates in the areas of entrepreneurship education and social media. Online communities of interest use Web 2.0 to discuss, debate, network, and influence. They seek to lobby as well as shape and form opinion across the political and business spectrum. A model is developed to explain and account for the growth of knowledge through education and business in the Web 2.0 arena. As a communication platform Web 2.0 services the free flow, exchange and distribution of information. It can help build brand value and is an important innovative marketing tool for both education and business. © 2009, Emerald Group Publishing Limited

Purpose – This article aims to report on a Department for International Development (DFID) funded enterprise education programme in Ukraine, managed by the University of Durham. It seeks to offer a description and explanation of the programme along with an analysis of its rationale, operation and workings. The focus is on the method used to transfer, adapt and apply a programme for the introduction of enterprise education from the UK to Ukraine. Design/methodology/approach – A partnership-based framework of analysis that underpins the actual workings of the programme is detailed. Issues affecting societies and economies in transition are explored with a specific focus on Ukraine. The programme rationale and its operational workings are discussed before revealing the key findings and their implications for theory and practice. Findings – In the transition economies of Eastern Europe, enterprise education can help bring about peaceful social and economic transformation. Enterprise education helps to establish the principle that in a free society starting a business is not just a right of all citizens but it is within their capabilities. The concept is liberating and liberalising and is a tool that encourages, advocates and advances freedoms and opportunities. It can help stimulate innovation and entrepreneurship and as a tool of empowerment it can help people cope with and adapt to an uncertain economic future. Originality/value – The paper shows that in recognising the educational value of “positive mistake making” a more “can do”, calculated risk-taking attitude can be fostered to encourage enterprise and entrepreneurship. It also illustrates that the development of teaching resources is essential and needs to be done in context making it relevant to local conditions and circumstances.

Purpose - This paper states the case for adopting a comparative method of analysis to the study of enterprise education. Adopting a comparative approach can provide fresh insights and opportunities for researching from different perspectives. It develops understanding of the concept by reexamining its origins and history. By default its purpose, development operation and rationale are also briefly discussed through reference to literature and policy. Design/methodology/approach - This paper draws on the literature around enterprise and entrepreneurship education. It argues that comparative analysis of enterprise education is an important methodological tool that can enrich, deepen and inform research processes, findings and outcomes. Comparative analysis can take a number of forms and can include within country, cross-country, historical, temporal, longitudinal, spatial, pedagogical, policy or other types of comparison. Findings - This paper unpacks and teases out some of the points of difference and similarity between enterprise education concepts, policies and practices; and the way they are introduced to, applied and operate in different contexts. The main focus and point for comparison is the UK. Enterprise education is distinct from and should not be confused with business and economics. Teacher training in the techniques of enterprise education and resources designed to suit social and cultural requirements is crucial to achieve successful project outcomes. Originality/value - The comparative analysis of enterprise education programmes and policies advocated here adds value and provides additional insight to these concepts and practices.

Purpose – This paper investigates the link between networks and marketing and discusses the extent to which small professional service businesses use their networks for marketing activities. Both the structural and relational components of networks are considered to better understand what networks are and how they operate. Design/methodology/approach – The literature review identifies key elements of professional service businesses, networks and marketing activities. The primary research is qualitative by design and exploratory in nature. Data were collected from five small management consultancy businesses through in-depth interviews using semi-structured questionnaires. Findings - The study finds that small professional service businesses lack the business/marketing language to articulate their approaches and values. They are increasingly relying on collaboration to deliver changing services. Findings show that ‘core groups’ are highly significant in the structure of their networks. Furthermore, while most connections are work related, networks are not strategically motivated. Linkages are strong and motivations to network and networking activities are both short and long term. Generating work and developing lasting collaborative relationships is based on similar values and interests. Originality/value – The study offers insight and practical understanding on the relations that small businesses have with their networks. It also builds and adds value to the theory of network and networking in both the small business field and professional services related industry.

In the first decade of the 21st century, the financial crisis of 2007–2010 stands out as a landmark political, societal, business and economic event. Its impact on the financial sector is evident as seen by the collapse of banks such as Lehman Brothers, the sale of Bear Stearns to JP Morgan Chase and by the full or part nationalisation of others such as Northern Rock, Bradford and Bingley, Lloyds (including Halifax Bank of Scotland which they acquired during the crisis) and RBS. Its scope and breadth of impact has spread beyond the financial sector and has affected the broader economy and society. The North American along with a number of European and other economies fell into recession. The UK economy suffered its longest and deepest recession since the Second World War. Government and central banks announced unprecedented policy responses and initiated measures such as record low interest rates and quantitative easing (the printing of money) to stave off a 1930s style depression. Policies such as the car scrappage scheme introduced by the UK and American governments were designed to reduce inventories, stimulate economic recovery and help re-build confidence. Nevertheless, businesses suffered and a number of them collapsed, for example in the United Kingdom, high street retailers Zavvi, Woolworths and among others Borders ceased trading and were put into administration. The story of the financial and economic crisis has been well documented by, among others, Tett (2010), Roubini and Mihm (2010), and Bishop and Green (2010).

Purpose – The paper aims to analyse the relationship between marketing and entrepreneurship. It looks at the way in which Web 2.0 technologies are changing the marketing and entrepreneurial landscapes. Design/methodology/approach – The paper explores the impact of Web 2.0 social media for entrepreneurial marketing. It looks at social media as a marketing tool and considers the positive and negative effects it has for entrepreneurs and small businesses. Findings – Web 2.0 plays a central part in the functioning and delivery of marketing and entrepreneurship. It empowers individual consumers and provides additional communication channels for comment, feedback, and involvement in shaping product and service development and experience. It is also a tool for human empowerment, liberation and advancing the cause of freedom, including the freedom to start a business. Originality/value – The paper discusses issues of “real-world” relevance, which entrepreneurs, small business owners and marketing practitioners can use to inform and develop their practice. It argues that Web 2.0 can be used to liberate and further emancipate consumers and further the cause of entrepreneurship.

Purpose – This paper seeks to suggest that the most appropriate way to construe the concept of enterprise education is from a pedagogical viewpoint. Enterprise education as pedagogy is argued to be the most appropriate way to think about the concept and serves to demarcate it from entrepreneurship education, which is very much about business start-up and the new venture creation process. Design/methodology/approach – Enterprise education is underpinned by experiential action learning that can be in, outside and away from the normal classroom environment. It can be delivered across a range of subject areas throughout different phases of education. Findings – Enterprise and entrepreneurship education are perceived to be conflated terms that for many in the education and business communities mean much the same thing. Adopting an enterprise education approach allows greater pupil/student ownership of the learning process. Practical implications – Enterprise education as pedagogy advocates an approach to teaching where specific learning outcomes differ across and between different educational phases and subject areas but which has a clear and coherent philosophical underpinning. Originality/value – Enterprise education should not be equated solely with business, as it is a broader, deeper and richer concept. The theoretical import of the paper is in part a plea for a more rigorous, practically informed analysis of the different strands (pedagogy, entrepreneurship, citizenship and civic responsibility) that make up enterprise education. The paper also sets out the case for a more critical analysis of enterprise education.

This article explores and analyses corporate reputation management in the new environment of the social web, otherwise known as Web 2.0. It looks at issues around corporate reputation and brand management via a case study of Primark. It explores how companies manage their corporate reputation and branding in the new on-line environment of the social web. The article looks at how Primark positions itself in the context of the web 2.0 era in order to build a solid relationship with its stakeholders as well as to protect its reputation whilst enhancing its brand image and value. The spread of information across the web feeds traditional media channels and reaches larger audiences potentially damaging reputation and thus tarnishing the brand. The article furthers understanding of the overall current web brand management practices for effective on-line corporate communications. The Primark case study offers an indication of how companies are or are not using the social web and social media utility tools to communicate their social responsibility.

Purpose - This paper aims to posit the central argument that traditional media of old presented a clear, ordered world of communication management for organisations to extol their corporate social responsibility (CSR) credentials. In contrast to this, new Web 2.0 social media is increasingly being used by activists and hactivists to challenge corporate communication CSR messages and does so by highlighting instances and examples of corporate social irresponsibility (CSI) (Jones et al., 2009; Tench et al., 2012). Design/methodology/approach - The paper reports on research data from the European Communication Monitor, 2010, 2011 and 2012 (www.communicationmonitor.eu/) and draws on work already published in this area (Tench et al., 2009; Verhoeven et al., 2012; Zerfass et al., 2010, 2011) to illustrate the unruly, unregulated Web 2.0 social media communication landscape in Europe. A range of literature is drawn on to provide the theoretical context for an exploration of issues that surround social media. Findings - In late modernity (Giddens, 1990), communication comes in many guises. Social media is one guise and it has re-shaped as well as transformed the nature of communications and the relationship between organisations and their stakeholders. Originality/value - Communicating CSR in the Wild West of social media requires diplomatic and political nous, as well as awareness and knowledge of the dangers and pitfalls of CSI. The data reported on in this paper well illustrate the above points and set out scenarios for future development of corporate communication of CSR through and with social media.

© IFIP International Federation for Information Processing 2016. Social media are compelling businesses to review their way of managing customer experiences. There is a dearth of research as to why customers interact with businesses on social media in the grocery sector. This paper aims to explore how customers react to corporate messages on Facebook pages of Tesco and Walmart. Netnography approach was adopted to gain an insight into the various ways customers engage with the grocery stores on its Facebook pages. Findings show that the social customer is both a curse and a blessing to Tesco and Walmart as they can create or destroy value for the business. This paper contributes to knowledge by uncovering the various ways customers react with the business and how value can be created and destroyed.

This book aims to highlight these HR challenges and shed new light on how to answer them.

There is an established policy discourse associated with the role of higher education (HE) in supporting the development of small and medium sized enterprises (SMEs) but far less attention tends to be given to the needs of small family businesses. Given their unique socio-cultural context and the sizeable contribution that family businesses make to society and the economy, this is perhaps surprising. The heterogeneity of family businesses and their preferences for entrepreneurial learning present significant challenges to education providers offering formal courses of study to SMEs. Very few UK university programmes address the knowledge and skills required to start and sustain family businesses and this may be seen to represent a significant market failure in the provision of higher-level learning services to this important sector of the economy. This paper adopts Miller and Seller's (1990) framework that identifies three general educational orientations (transmission, transaction, and transformation) as a theoretical construct to explore the nature of university curriculum and the extent to which it connects with small family firm learning and development interests. This chapter introduces a framework to guide curriculum design influenced by the interests of small family businesses and considers some associated challenges and avenues for further investigation.

Contemporary strategic-planning processes don’t help family businesses cope with some of the big problems they face. Owner managers admit that they are confronted with issues, such as those associated with succession and inter-generational transfer that cannot be resolved merely by gathering additional data, defining issues more clearly, or breaking them down into small problems. Preparing for succession is often put off or ignored, many planning techniques don’t generate fresh ideas and implementing solutions is often fraught with political peril. This paper presents a framework to explore the idea of wicked problems, its relevance to succession planning in family businesses and its implications for practice and policy. A wicked problem has many and varied elements, and is complex as well as challenging. These problems are different to hard but ordinary problems, which people can solve in a finite time period by applying standard techniques. In this paper we argue that the wicked problem of family business succession requires a different approach to strategy, founded on social planning processes to engage multiple stakeholders and reconcile family/business interests to foster a joint commitment to possible ways of resolution. This requires academics and practitioners to re-frame traditional business strategic planning processes to achieve more sustainable family business futures.

This paper considers the concept of ‘brand’ in relation to religious organisations and, in particular, the Catholic Church in England and Wales. It explores the application of marketing and branding concepts to the Church and reports on perceptions of the Church’s brand and identity. The findings show that the Catholic Church in England and Wales has very strong brand equity and high levels of brand loyalty among its members, although conventional marketing language should be avoided due to the sensitivities involved. The findings suggest that the Church could usefully be regarded as a ‘brand community’, akin in many key respects to brand communities in the commercial sphere. It recommends that Church communications could be enhanced by leveraging the brand more effectively as within a true ‘brand community’ for the purpose of encouraging brand loyalty and energising Church members.

Purpose – The purpose of this paper is to analyse the relationship between Leeds Shopping Week and city centre regeneration. It looks at the way in which shoppers and retailers interact with other stakeholders to deliver innovative place marketing by offering a richer more engaging retail experience. Design/methodology/approach – The regional economic development context provides the background against which this case study rests. It draws on shoppers' experiences and puts forward a number of recommendations for future years. Findings – Leeds Shopping Week is a marketing communication tool that can be used to enrich shoppers' experiences and drive forward economic regeneration. It enriches the retail experience, adds a sense of occasion to civic life and acts as an economic stimulant to the local economy. Originality/value – This paper discusses issues of theoretical and applied policy relevance that can inform and develop retail, city and economic development knowledge and practice.

Purpose - This paper aims to look at the nature of the relationship between the marketing of the contemporary visual arts, cultural tourism and city and urban regeneration. This exploratory study of the marketing of the contemporary visual arts in Leeds has, as its background narrative, the emergence of BritArt. Design/methodology/approach - The growth of contemporary visual arts provides the context for a case study of the Northern Art Prize, which was first awarded in 2007. Findings - The study found a number of factors for success that can aid urban renewal and city regeneration. Private sector marketing expertise levered into the management of the project was one critical success factor. Another was that private sector funding freed up marketers and artists and allowed risk-taking. Participants highlighted a lack of vision for the contemporary visual arts in the city and region and a strong desire for new collaborative working and new governance structures for the delivery of arts marketing and cultural tourism. Originality/value - The Northern Art Prize offers much for the marketing of contemporary visual arts, cultural tourism, city branding and urban renewal. Investing in and marketing of the arts is argued to serve as a stimulus that can bring a range of benefits for the business and wider community. Marketing, especially arts marketing, can help deliver social, economic and urban regeneration.

Purpose This paper elaborates on the potential of integrating thinking and the challenges of Integrated Reporting (IR) in SMEs. Based on the piloting-phase results of the INTEREST project, we present the lessons learned from participants' experiences. Design/methodology/approach The primary data for the research study was collected using a questionnaire. We use single-country evidence and apply the dialectical constructivist approach. Findings Integrated thinking is still in its infancy in SMEs; thus, IR is not a common reporting practice. Our evidence suggests that data collection and materiality assessment were the most challenging tasks in developing integrated reports. The data obtained in SMEs contains gaps due to simplified record-keeping and reporting, causing problems in accessing relevant information, especially that of a non-financial nature, needed in integrated reporting. Practical implications IR implementation often requires changes in ways of thinking around business. Dialectical constructivism highlights the contextual nature of knowledge construction and prepares the participants of the IR process to adjust their newly-acquired knowledge to fit the conditions of specific SMEs. Social implications Critical thinking and reflection led the project participants to question the underlying assumptions of IR materials and encouraged them to express their opinions about the piloting process. Addressing sustainability challenges through the adoption of IR by SMEs thus delivers shared value on both societal and environmental levels. Originality/value The study provides real-world, practice-based insights into the process of creating integrated reports in SMEs. We used the original educational materials, methods, and tools developed within the INTEREST project to train the participants.

Purpose: The paper’s main objective is to structure the knowledge of the existing regulatory frameworks, projects and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper will also evidence how strategic management accounting (SMA) assists this process, what individual metrics, dashboards or scorecard concepts have been proposed and how their use may be assessed. Methodology/approach: The research methods include (1) a descriptive systematic analysis of the policies established by the policymakers and regulators in the EU, (2) a comparative analysis of various organisations’ initiatives, actions, delivered toolkits and their outputs, and (3) a literature review of the essential works and research studies on sustainable business models (SBMs), circular business models (CBMs) and SPM in the context of SMEs. Findings: The policies established in the EU support SPM by encouraging SMEs to be involved in sustainable business practices and indicating how to embark on a green transition. Recently, multiple initiatives have been aimed at indicating the opportunities the closed-loop economy system offers SMEs. Many toolkits have also been developed to help SMEs measure their sustainable performance. Although this measurement is vital for SMEs, the business practice falls behind the regulatory framework. Therefore, internal initiatives from the SME sector are needed to popularise the sustainability concept. Research limitations/implications: SMEs show lower levels of compliance with environmental requirements and are unaware of how their activities affect the environment. A limitation of the research is that, in many cases, SMEs are not ready to respond properly to the ESG requirements imposed by regulators. The reason may be a lack of knowledge, experience and limited funds. Therefore, future research should focus on recognizing the gaps in this area and identifying what may be impeding the development of sustainability performance management in SMEs. Originality/value: The work presents the evolution path from the traditional business models (TBMs) through the SBMs to innovative CBMs and addresses their distinctive features. It contributes to the existing knowledge about SMA in SMEs by analysing its links with SPM.

How do businesses and corporate communication professionals manage CSR messages in an unruly, largely unregulated social media environment? We argue that the creation of value is in part determined by the co-creation of message. Co-creation of message lies at the heart of social media. Effective online CSR reputation management can with a degree of certainty be asserted to be about community conversation, participation and collaboration.

Purpose – Building on the work of Carroll this article attempts to unravel, explore and explain corporate social responsibility (CSR) as a theoretical construct that has implications and consequences for corporate governance in particular, and more generally for the economy, business and society. It aims to extend Carroll's work on definitional constructs by re-examining some of the theoretical frameworks that underpin, inform and guide CSR. Design/methodology/approach – Carroll identified different levels, or a pyramid, of CSR and these are outlined and the advantages and disadvantages of a pyramid, levels-based approach discussed. The main contributions of this article lies is in its exploration of corporate social irresponsibility (CSI) as a concept in contrast to CSR. Bowd, Jones and Tench's CSI-CSR model is described, explained, analysed and used as a conceptual tool to make the theoretical move from a pyramid or level-based approach to a more dynamic framework of analysis. Findings – The proposition that CSI is better suited to a shareholder business model and CSR sits more comfortably with a stakeholder business model is examined. It is contested that people often wrongly equate CSR with irresponsible corporate actions. The CSI-CSR model establishes a theoretical framework around which grounded empirical research can be undertaken, applied and on which it can be reported. Research limitations/implications – This is a new area of research that addresses a gap in the literature and puts forward innovative theoretical models. Discussing the concept of irresponsibility makes for an interesting theoretical move. It questions the idea that corporations and business per se are always or necessarily socially responsible. Originality/value – In looking at and developing existing theoretical models, concepts and frameworks and exploring their merits, shortcomings and limitations, the article will be of interest and relevance to the business and academic communities. If there is such a thing as CSR then the implication is that there is such a thing as CSI and it is on this issue that this article seeks to promote and stimulate discussion.

Purpose - The central argument that this paper posits is that traditional media of old presented a clear, ordered world of communication management for organisations to extol their CSR credentials. In contrast to this, new Web 2.0 social media is increasingly being used by activists and hactivists to challenge corporate communication CSR messages and does so by highlighting instances and examples of Corporate Social Irresponsibility (CSI) (Jones, Bowd and Tench, 2009; Tench, Sun and Jones, 2012). Design/methodology/approach - The paper reports on research data from the European Communication Monitor 2010, 2011 and 2012 (http://www.communicationmonitor.eu/) and draws on work already published in this area (Tench, Verhoeven and Zerfass, 2009; Verhoeven et al, 2012; and Zerfass et al, 2010, 2011) to illustrate the unruly unregulated Web 2.0 social media communication landscape in Europe. A range of literature is drawn on to provide the theoretical context for an exploration of issues that surround social media. Findings - In late modernity (Giddens, 1990) communication comes in many guises. Social media is one guise and it has re-shaped as well as transformed the nature of communications and the relationship between organisations and their stakeholders. Originality/value - Communicating CSR in the Wild West of social media requires diplomatic and political nous, as well as awareness and knowledge of the dangers and pitfalls of CSI. The data reported on in this paper illustrates well the above points and sets out scenarios for future development of corporate communication of CSR through, and with social media.

Abstract

Purpose – This chapter introduces this volume's topics, purpose and key themes. Methodology/approach – This chapter reviews literature and chapters and offers conceptual development. Findings – The difficulties of CSR in theory and practice are mainly due to its incomplete conceptualisation because its inseparable counterpart CSI has been eventually neglected or ignored in the CSR theorising process. The CSI concept is as equally important as CSR. CSI offers a theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR. CSI deserves to be a serious subject of inquiry and demands more scholarly attention. Practical/social implications – With the aid of the CSI concept, CSR becomes more realistic and effective, as it is now more focused, practical and operational. While CSI is clear-cut, CSR is clearly meant, at the very least, to do well by undoing CSI. It is easier to promote CSR by addressing CSI first. The concept of CSI may allow everyone, including business practitioners, to concentrate on resolving the most important and urgent issues of public concern. It also encourages people to address the root causes of CSI problems in a systematic way. Doing so undoubtedly expands and enriches the understanding of CSR. Originality/value of chapter – The concept of CSI has been less developed in academic circles. While the contributors of this volume have made significant contributions to the understanding of CSI, this chapter adds fresh reasoning and explanations to the development of the CSI subject.

This article explores and analyses corporate reputation management in the new environment of the social web, otherwise known as Web 2.0. It looks at issues around corporate reputation and brand management via a case study of Primark. It explores how companies manage their corporate reputation and branding in the new on-line environment of the social web. The article looks at how Primark positions itself in the context of the web 2.0 era in order to build a solid relationship with its stakeholders as well as to protect its reputation whilst enhancing its brand image and value. The spread of information across the web feeds traditional media channels and reaches larger audiences potentially damaging reputation and thus tarnishing the brand. The article furthers understanding of the overall current web brand management practices for effective on-line corporate communications. The Primark case study offers an indication of how companies are or are not using the social web and social media utility tools to communicate their social responsibility. © Westburn Publishers Ltd.

Small Medium Enterprises (SMEs) are integral to a successful, competitive, and dynamic market-based economy. The UK government encourages SMEs as they add value, create employment, help promote a more diverse business base that strengthens local economy resilience to external shocks. Integrated Reporting (IR) has been something that large businesses have engaged with, and it is something that SMEs will need to address to ensure their future success. IR, with its focus on sustainable development in the guise of meeting the needs of the economy, environment, and society, can help businesses with the recruitment and retention of employees, investors, and customers. Corporate reporting regulations are reviewed to inform an understanding of how SMEs might work with IR. One conclusion drawn is that for SMEs IR should be voluntary so as not to add to the burden on business and to encourage the principle and ideals of “Think Small First.” Preceded by a discussion of macro-environmental factors, the chapter moves on to consider IR guiding principles that are used to report on evidence from large UK companies. With regards to IR, it can be said with a degree of certainty that SMEs in the UK are at the start of a journey. To encourage engagement, a simplified form of IR guidance with accompanying practice-based examples of what can be achieved is needed. Once SMEs begin to engage with IR and to appreciate the benefits it offers, then uptake can be expected to increase and the benefits of “value creation” and “Integrated Thinking” better realised.

This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting.

Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. But there are severe limitations with the concept of CSR and the effectiveness of CSR practices. Addressing such limitations, this volume proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR. It challenges conventional modes of thinking, unveils the CSR mask of business practices and redirects public attention to the core issues of CSR. This collective work sets up an initial theoretical framework for the subject of CSI and examines the fundamental reasons for irresponsibility in and beyond a corporate context. Rooted in theory and practice it seeks to understand how boundaries of CSR and CSI have been constructed in society, and explores some systemic and structural issues of CSI in practice.

Purpose - This chapter introduces this volume's topics, purpose and key themes. Methodology/approach - This chapter reviews literature and chapters and offers conceptual development. Findings - The difficulties of CSR in theory and practice are mainly due to its incomplete conceptualisation because its inseparable counterpart CSI has been eventually neglected or ignored in the CSR theorising process. The CSI concept is as equally important as CSR. CSI offers a theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR. CSI deserves to be a serious subject of inquiry and demands more scholarly attention. Practical/social implications - With the aid of the CSI concept, CSR becomes more realistic and effective, as it is now more focused, practical and operational. While CSI is clear-cut, CSR is clearly meant, at the very least, to do well by undoing CSI. It is easier to promote CSR by addressing CSI first. The concept of CSI may allow everyone, including business practitioners, to concentrate on resolving the most important and urgent issues of public concern. It also encourages people to address the root causes of CSI problems in a systematic way. Doing so undoubtedly expands and enriches the understanding of CSR. Originality/value of chapter - The concept of CSI has been less developed in academic circles. While the contributors of this volume have made significant contributions to the understanding of CSI, this chapter adds fresh reasoning and explanations to the development of the CSI subject. Copyrightr © 2012 by Emerald Group Publishing Limited.

Purpose-This chapter is to introduce to the reader the background, purpose, core themes and structure of the volume. Brief summaries of all the following chapters in the book are provided. Design/methodology/approach-Literature review and desk research. Findings-This chapter suggests that CSR communication as a crosssection of communication studies and CSR research should be highlighted as an important subject of inquiry to bridge the communicative gap between businesses and their stakeholders as well as the public at large. An initial theoretical framework on CSR communication is presented. Research implications-A general research direction is provided for CSR communication. It encourages more future scholarly studies in this emerging and fascinating field. Social/practical implications-The overall purpose is to help grow knowledge and develop understanding of the ways in which businesses communicate CSR. Originality/value-It is the first time in the field of CSR communication that a relativly comprehensive and systematic framework is presented. The chapters that follow in the book cover many contents of the framework.