PRME

The purpose of this paper is to study a range of options for providing equity finance (equity capital) in social enterprises. The UK government's keenness for social enterprises to overcome the sector's cultural aversion to borrowing and seek finance for their activities and end grant dependency within the sector is discussed. The briefing considers the different motives of ethical investors and the potentially blurred boundary between what constitutes a social enterprise and what constitutes a private enterprise.
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production.

Crowdfunding (CF) in a social entrepreneurship (SE) context is praised in media narrations for its multifaceted potential. From an academic point of view, little has been written about CF as a whole, and enquiries from the SE sphere are mostly concerned with donation-based CF. This paper first reviews extant literature on financing social ventures and CF. Based upon the findings, the author draws up a schema of CF's inner workings and subsequently discusses it in an SE context. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Partnerships for the Goals.

Crowdfunding (CF) in a social entrepreneurship (SE) context is praised in media narrations for its multifaceted potential. From an academic point of view, little has been written about CF as a whole, and enquiries from the SE sphere are mostly concerned with donation-based CF. This paper first reviews extant literature on financing social ventures and CF. Based upon the findings, the author draws up a schema of CF's inner workings and subsequently discusses it in an SE context. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Partnerships for the Goals.

This paper aims to examine the extent to which urban social enterprises (SEs) have diversified their funding sources and shifted towards loans and development finance in recent years. The paper seeks to consider the underlying reasons for a limited demand for loans by comparing two theoretical perspectives on SE development. The concept of “social bricolage” implies SEs do not seek conventional business loans or equity finance, because they survive in resource poor environments by improvising and re-using redundant capital. A second evolutionary approach implies that SE financing will be dominated by a reliance on habits and practices learnt from the contexts in which social entrepreneurs have operated. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production.

Research on female entrepreneurship is imperative to create a knowledge base of women's experiences with regards to being financially excluded in South Africa. There is a realisation, however, that, while race has historically been the primary driver of economic disparities in South Africa, other forms of discrimination also prevent certain groups from accessing economic freedom and opportunities. Women, who represent 52% of the South African population, still suffer from historical and cultural prejudice in accessing opportunities, for a number of reasons that are outlined in this study. While access to financial services continues to be largely racially defined in South Africa, the gender gap between men and women does exist, and is likely to grow if special efforts are not undertaken to address the underlying issues now. Black women are the largest single self-employed segment of the population; a fact that is not reflected in the current industry targets for business activity. This paper examines the extent to which financial service providers in the country were sufficiently aware of the challenges facing women entrepreneurs in South Africa.
SDG Topics: No Poverty / Gender Equality / Decent Work and Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities / Peace, Justice & Strong Institutions.

This study investigates the process of growth (i.e. defining growth, growth intention, objectives, planning, and strategy) and the measurement of growth in female-owned businesses from a meaningful, practical and relevant manner.
SDG Topics: Gender Equality / Industry, Innovation and Infrastructure.

The paper builds on an existing framework articulating the “3Ms” (markets, money and management) required for entrepreneurs to launch and grow ventures. Drawing on institutional theory, it is argued that this “3M” framework needs further development and “motherhood” and “meso/macro environment” are added to extend and mediate the “3Ms” and construct a “5M” framework to enable the study of women's entrepreneurship in its own right.
SDG Topics: Gender Equality / Industry, Innovation and Infrastructure

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises(SEs) that would provide the conceptual and practical bases for training and embedding. Design/methodology/approach – The paper presents a holistic impact measurement model for SEs, called social impact for local economies (SIMPLEs). The SIMPLE impact model and methodology have been tried and tested on over 40 SEs through a series of three day training courses, and a smaller number of test cases for embedding. 
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

This paper presents an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. These reporting practices not only account for financial performance but also disclose more nuanced and contingent social and environmental impacts and outcomes.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Research on female entrepreneurship is imperative to create a knowledge base of women's experiences with regards to being financially excluded in South Africa. There is a realisation, however, that, while race has historically been the primary driver of economic disparities in South Africa, other forms of discrimination also prevent certain groups from accessing economic freedom and opportunities. Women, who represent 52% of the South African population, still suffer from historical and cultural prejudice in accessing opportunities, for a number of reasons that are outlined in this study. While access to financial services continues to be largely racially defined in South Africa, the gender gap between men and women does exist, and is likely to grow if special efforts are not undertaken to address the underlying issues now. Black women are the largest single self-employed segment of the population; a fact that is not reflected in the current industry targets for business activity. This paper examines the extent to which financial service providers in the country were sufficiently aware of the challenges facing women entrepreneurs in South Africa.
SDG Topics: No Poverty / Gender Equality / Decent Work and Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities / Peace, Justice & Strong Institutions.

The paper builds on an existing framework articulating the “3Ms” (markets, money and management) required for entrepreneurs to launch and grow ventures. Drawing on institutional theory, it is argued that this “3M” framework needs further development and “motherhood” and “meso/macro environment” are added to extend and mediate the “3Ms” and construct a “5M” framework to enable the study of women's entrepreneurship in its own right.
SDG Topics: Gender Equality / Industry, Innovation and Infrastructure

This paper was designed to understand the gender-related challenges of women entrepreneurs in Pakistan, to explore the capacity-building needs of these women, and to assess the impact of capacity-building programs on the establishment and performance of the women's enterprises. For women entrepreneurs living in an Islamic society, this analysis has implications for understanding the importance and effectiveness of entrepreneurial training especially in a women-only setting. For policy makers, it turns the spotlight on the need for creating an environment conducive to female entrepreneurship consistent with socio-cultural structures and gender asymmetries.
SDG Topics: Gender Equality / Industry, Innovation and Infrastructure / Reduced Inequalities.

The paper builds on an existing framework articulating the “3Ms” (markets, money and management) required for entrepreneurs to launch and grow ventures. Drawing on institutional theory, it is argued that this “3M” framework needs further development and “motherhood” and “meso/macro environment” are added to extend and mediate the “3Ms” and construct a “5M” framework to enable the study of women's entrepreneurship in its own right.
SDG Topics: Gender Equality / Industry, Innovation and Infrastructure

This article provides an example of social entrepreneurship. Friendship is a value-based organisation founded in Bangladesh in 1998 by Runa Khan and Yves Marre. Friendship identifies and reaches the poorest of the poor and the most marginalised communities.
SDG Topics: No Poverty / Good Health and Wellbeing / Gender Equality / Industry, Innovation and Infrastructure.

The paper aims to present case studies to uncover the reflections of key participants in a social enterprise network in West Yorkshire. It considers how they learn from failure and how they make sense of the variety of messages about, and approaches to, social enterprise. Design/methodology/approach – The approach taken is based upon sense making in organisations. The paper builds upon the concept of ambiguity as well as Sydow's framework of inter-organisational trust. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions / Partnerships for the Goals.

GEM's UK Social Entrepreneurship Monitor is used to compare the levels and ratios of commercial-to-social entrepreneurship across various population groups and areas in the UK. The finding is that one-third of all entrepreneurs are driven primarily by social goals rather than profit, and that cultures of entrepreneurship markedly vary across population groups and areas, with rural and marginalized populations displaying a greater propensity to engage in social rather than profit-driven entrepreneurship. The article concludes by discussing the public policy implications of this finding that enterprise cultures are not everywhere and always profit-driven, raising questions not only about whether the promotion of profit-driven entrepreneurship in marginalized populations is akin to parachuting in an alien enterprise culture but also whether a focus upon social entrepreneurship might promote greater inclusiveness in the enterprise culture agenda than is currently the case. 
SDG Topics: Industry, Innovation & Infrastructure / Reduced Inequalities / Sustainable Cities & Communities.

Research on female entrepreneurship is imperative to create a knowledge base of women's experiences with regards to being financially excluded in South Africa. There is a realisation, however, that, while race has historically been the primary driver of economic disparities in South Africa, other forms of discrimination also prevent certain groups from accessing economic freedom and opportunities. Women, who represent 52% of the South African population, still suffer from historical and cultural prejudice in accessing opportunities, for a number of reasons that are outlined in this study. While access to financial services continues to be largely racially defined in South Africa, the gender gap between men and women does exist, and is likely to grow if special efforts are not undertaken to address the underlying issues now. Black women are the largest single self-employed segment of the population; a fact that is not reflected in the current industry targets for business activity. This paper examines the extent to which financial service providers in the country were sufficiently aware of the challenges facing women entrepreneurs in South Africa.
SDG Topics: No Poverty / Gender Equality / Decent Work and Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities / Peace, Justice & Strong Institutions.

The paper aims to present case studies to uncover the reflections of key participants in a social enterprise network in West Yorkshire. It considers how they learn from failure and how they make sense of the variety of messages about, and approaches to, social enterprise. Design/methodology/approach – The approach taken is based upon sense making in organisations. The paper builds upon the concept of ambiguity as well as Sydow's framework of inter-organisational trust. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions / Partnerships for the Goals.

Research on female entrepreneurship is imperative to create a knowledge base of women's experiences with regards to being financially excluded in South Africa. There is a realisation, however, that, while race has historically been the primary driver of economic disparities in South Africa, other forms of discrimination also prevent certain groups from accessing economic freedom and opportunities. Women, who represent 52% of the South African population, still suffer from historical and cultural prejudice in accessing opportunities, for a number of reasons that are outlined in this study. While access to financial services continues to be largely racially defined in South Africa, the gender gap between men and women does exist, and is likely to grow if special efforts are not undertaken to address the underlying issues now. Black women are the largest single self-employed segment of the population; a fact that is not reflected in the current industry targets for business activity. This paper examines the extent to which financial service providers in the country were sufficiently aware of the challenges facing women entrepreneurs in South Africa.
SDG Topics: No Poverty / Gender Equality / Decent Work and Economic Growth / Industry, Innovation & Infrastructure / Reduced Inequalities / Peace, Justice & Strong Institutions.

This article identifies power, subjectivity, and practices of freedom as neglected but significant elements for understanding the ethics of social entrepreneurship. While the ethics of social entrepreneurship is typically conceptualized in conjunction with innate properties or moral commitments of the individual, we problematize this view based on its presupposition of an essentialist conception of the authentic subject. We offer, based on Foucault’s ethical oeuvre, a practice-based alternative which sees ethics as being exercised through a critical and creative dealing with the limits imposed by power, notably as they pertain to the conditioning of the neoliberal subject. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Crowdfunding (CF) in a social entrepreneurship (SE) context is praised in media narrations for its multifaceted potential. From an academic point of view, little has been written about CF as a whole, and enquiries from the SE sphere are mostly concerned with donation-based CF. This paper first reviews extant literature on financing social ventures and CF. Based upon the findings, the author draws up a schema of CF's inner workings and subsequently discusses it in an SE context. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Partnerships for the Goals.

The financial crisis of 2007/2008 has caused many to question the basic premises of the current business system. Porter and Kramer suggest that the purpose of the corporation needs to be redefined. They posit that the corporation, rather than merely pursuing financial value creation, set out to pursue shared value creation. They further declare social entrepreneurs the paragons of said shared-value creation. The purpose of this paper is to explore that claim.
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

This article provides an example of social entrepreneurship. Friendship is a value-based organisation founded in Bangladesh in 1998 by Runa Khan and Yves Marre. Friendship identifies and reaches the poorest of the poor and the most marginalised communities.
SDG Topics: No Poverty / Good Health and Wellbeing / Gender Equality / Industry, Innovation and Infrastructure.

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises(SEs) that would provide the conceptual and practical bases for training and embedding. Design/methodology/approach – The paper presents a holistic impact measurement model for SEs, called social impact for local economies (SIMPLEs). The SIMPLE impact model and methodology have been tried and tested on over 40 SEs through a series of three day training courses, and a smaller number of test cases for embedding. 
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The purpose of this paper is to study a range of options for providing equity finance (equity capital) in social enterprises. The UK government's keenness for social enterprises to overcome the sector's cultural aversion to borrowing and seek finance for their activities and end grant dependency within the sector is discussed. The briefing considers the different motives of ethical investors and the potentially blurred boundary between what constitutes a social enterprise and what constitutes a private enterprise.
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production.

Current conceptualisations of social enterprise fail to fully satisfy the spirit of the movement which advances a narrative that social enterprises: are more like businesses than voluntary organisations; are more entrepreneurial than public service delivery; use business models but are not just in it for the money. A focus on the economic implies a business model where deep tensions lie. A focus on social capital offers a different frame of reference, yet both these conceptualisations fail to fully identify the phenomenon that is socialenterprise. The objective of this paper is to fill that gap.
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production.

The relatively new phenomenon of CF can not only provide necessary funds for the socialenterprises, it may also lead to a higher legitimacy of these through early societal interaction and participation. This legitimacy can be understood as a strong positive signal for further investors. Governmental tax-reliefs and guarantees from venture-philanthropic funds provide additional incentives for investment and endorse future scaling by leveraging additional debt-finance from specialized social banks. This case study identifies idiosyncratic hurdles to why an efficient social finance market has yet to be created and examines a schema as a case of how individual players’ strengths and weaknesses can be balanced out by a concerted action. The paper discusses the necessary actions, benefits and implications for the involved actors from the public, private and third sector. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Partnerships for the Goals.

This paper aims to assess the appropriateness of two contrasting models of governance to organisations within the social enterprise sector. In order to achieve this aim the paper draws on theories of for-profit governance, particularly the stewardship model, and theories of non-profit governance, particularly the democratic model. Theoretical insights from these literatures are then combined with the emerging literature on social enterprise. Two propositions result from this which posit that social enterprise, despite being located within the non-profit sector, may be more likely to exhibit for-profit forms of governance. 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Concepts of social enterprise have been debated repeatedly, and continue to cause confusion. In this paper, a meta‐theoretical framework is developed through discussion of individualist and communitarian philosophy. Philosophers from both traditions build social theories that emphasise either consensus (a unitarist outlook) or diversity (a pluralist outlook). The various discourses in corporate governance reflect these assumptions and create four distinct approaches that impact on the relationship between capital and labour. In rejecting the traditional discourse of private enterprise, social enterprises have adopted other approaches to tackle social exclusion, each derived from different underlying beliefs about the purpose of enterprise and the nature of governance. The theoretical framework offers a way to understand the diversity found within the sector, including the newly constituted Community Interest Company (CIC). 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

The paper aims to present case studies to uncover the reflections of key participants in a social enterprise network in West Yorkshire. It considers how they learn from failure and how they make sense of the variety of messages about, and approaches to, social enterprise. Design/methodology/approach – The approach taken is based upon sense making in organisations. The paper builds upon the concept of ambiguity as well as Sydow's framework of inter-organisational trust. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This paper aims to examine the extent to which urban social enterprises (SEs) have diversified their funding sources and shifted towards loans and development finance in recent years. The paper seeks to consider the underlying reasons for a limited demand for loans by comparing two theoretical perspectives on SE development. The concept of “social bricolage” implies SEs do not seek conventional business loans or equity finance, because they survive in resource poor environments by improvising and re-using redundant capital. A second evolutionary approach implies that SE financing will be dominated by a reliance on habits and practices learnt from the contexts in which social entrepreneurs have operated. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production.

The purpose of this paper is to study the applicability of capacity building as a technique for developing social enterprises. Two emerging social enterprises, developed within the WestFocus Partnership, a consortium of seven higher education institutions, were studied in a series of capacity building sessions conducted by Brunel University Business School, UK. This paper reports the gathering of data for the project using participant observation, questionnaire surveys and focus groups, together with a series of capacity building sessions delivered by specialists, addressing the areas of leadership and human resources, marketing, environmental scanning, stakeholder analysis and business strategy .
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

GEM's UK Social Entrepreneurship Monitor is used to compare the levels and ratios of commercial-to-social entrepreneurship across various population groups and areas in the UK. The finding is that one-third of all entrepreneurs are driven primarily by social goals rather than profit, and that cultures of entrepreneurship markedly vary across population groups and areas, with rural and marginalized populations displaying a greater propensity to engage in social rather than profit-driven entrepreneurship. The article concludes by discussing the public policy implications of this finding that enterprise cultures are not everywhere and always profit-driven, raising questions not only about whether the promotion of profit-driven entrepreneurship in marginalized populations is akin to parachuting in an alien enterprise culture but also whether a focus upon social entrepreneurship might promote greater inclusiveness in the enterprise culture agenda than is currently the case. 
SDG Topics: Industry, Innovation & Infrastructure / Reduced Inequalities / Sustainable Cities & Communities.

Despite the increasing inclusion of ethics and compliance issues in corporate training, the business world remains rife with breaches of responsible management conduct. This situation indicates a knowledge–practice gap among professionals, i.e., a discrepancy between their knowledge of responsible management principles and their behavior in day-to-day business life. With this in mind, this paper addresses the formative, developmental question of how companies’ ethics and compliance training programs should be organized in a manner that enhances their potential to be effective. Drawing on both the qualitative analysis of existing ethics and compliance training and the conceptual literature on behavioral ethics, a framework is proposed that consecutively aligns various types of training into a comprehensive ethics and compliance training program. The strengths and limitations of the suggested framework are discussed.
SDG Topics: Quality Education / Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

Even in educational models that encourage students to be protagonists of their learning, the role of the teacher still carries great meaning as a reference in the academic environment. For educational institutions, these stakeholders are extremely strategic, since they are the bridge between the school and the student, being able to assume the role of a spokesperson for the mission and the values of the Institution in which they operate. This article describes the methodology adopted by the Brazilian business school, ISAE, which aimed to train its faculty on the principles of responsible management education promulgated by the UN PRME initiative. Inspired by Jacques Delors' (2006) ‘Five pillars of education’, the school created a project that evolves from the traditional pedagogical encounters, raising awareness and qualification of its faculty in themes that are transversal to technical education. In order to understand the main results of this project, this paper presents research carried out with participating teachers, through which it was possible to verify the effectiveness of the project in improving the relationship between the school and this stakeholder, as well as valuing the teacher's role in disseminating the principles of responsible management education.
SDG Topics: Quality Education / Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

Companies have an internationally recognized responsibility to respect human rights and to develop a suitable training program to ensure that employees are equipped to help reduce the risk of human rights harm. Nearly all companies have existing training on anti-bribery and anticorruption. But human rights training encompasses a broader employee group and a broader scope of responsibility, presenting a uniquely challenging training environment. This Good Practice Note highlights different approaches for designing effective human rights training programs and identify challenges that can be avoided with proper planning.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

One of the early questions a company must answer in meeting its corporate responsibility to respect human rights is deciding how it will organize the human rights function internally to effectively drive the process of embedding respect for human (including labor) rights. This Global Compact Good Practice Note surveys a number of company experiences in organizing the human rights function internally; based on those experiences, it draws out some ‘emerging good practice guidance’ for companies, highlighting a series of questions that may help inform corporate decision-making on how best to organize the human rights function.
SDG Topics: Reduced Inequalities / Decent Work and Economic Growth / Partnerships for the Goals.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

Gender gaps in the workplace are widespread. One explanation for gender inequality stems from the effects of the interaction between competition and two pressure sources, namely, task stereotypes and time constraints. This study uses a laboratory experiment to find that the gender gap in performance under competition and preferences for competition can be partly explained by the differential responses of men and women to the above pressures. In particular, while women underperform the men in a high-pressure math- based tournament, women greatly increase their performance levels and their willingness to compete in a low-pressure verbal environment, such that they actually surpass the men.
SDG Topics: Gender Equality.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

Prevailing concepts of corporate governance that are based on external shareholder interests have been challenged by a number of authors over the last three decades. The purpose of this paper is to outline the core assumptions of communitarian philosophy and values, together with the way writers imagine these might be enacted in a social enterprise context. These assumptions are then explored using two case studies. Design/methodology/approach – The paper was conducted using participatory action research which involves parties examining current actions together and seeking to improve on them. The value of this approach is based on the plausible, authentic and critical insights it generates into management practice. Findings – Case evidence suggests that companies are able to adopt and operate effectively while deploying communitarian values and that these values lead to alternative business objectives expressed through new forms of corporate governance. 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Drawing on comparative case studies, this article critiques the positioning of accountability as a benign and straightforward governance function. From a critical management studies perspective, I offer a conceptualization of the relationship between governance and accountability in which issues of power, beliefs about the nature of organizing, and social relations are integral features. The article clarifies how principal-agent governance assumptions, based on a central logic of unitarism, can drive narrow compliance-based interpretations of accountability. Such an approach appears at odds with the values embedded in the social missions of many nonprofits insofar as they prioritize small sections of powerful stakeholders over sustained periods of time. Conversely, a pluralist logic appears to create space for broad accountability to multiple stakeholders. Here, expressive, values-based accountability is seen as a source of legitimacy and can produce complex relationships, which challenge the instrumental orientation to social relations that principal-agent theories assume.
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This article studies the influence of the procedural justice resulting from participation in decision-making on employees’ affective commitment in social enterprises. It also examines whether any potential link between participation and commitment is due to social exchange, as is the case with for-profit companies. The study is based on data from employees of French work integration social enterprises. The results confirm the positive relationship between procedural justice and affective commitment and the mediating role of perceived organizational support and leader–member exchanges. Managerial recommendations are then given to best maintain or increase employees’ involvement in the decision-making processes of social enterprises. 
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

One of the early questions a company must answer in meeting its corporate responsibility to respect human rights is deciding how it will organize the human rights function internally to effectively drive the process of embedding respect for human (including labor) rights. This Global Compact Good Practice Note surveys a number of company experiences in organizing the human rights function internally; based on those experiences, it draws out some ‘emerging good practice guidance’ for companies, highlighting a series of questions that may help inform corporate decision-making on how best to organize the human rights function.
SDG Topics: Reduced Inequalities / Decent Work and Economic Growth / Partnerships for the Goals.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Drawing on comparative case studies, this article critiques the positioning of accountability as a benign and straightforward governance function. From a critical management studies perspective, I offer a conceptualization of the relationship between governance and accountability in which issues of power, beliefs about the nature of organizing, and social relations are integral features. The article clarifies how principal-agent governance assumptions, based on a central logic of unitarism, can drive narrow compliance-based interpretations of accountability. Such an approach appears at odds with the values embedded in the social missions of many nonprofits insofar as they prioritize small sections of powerful stakeholders over sustained periods of time. Conversely, a pluralist logic appears to create space for broad accountability to multiple stakeholders. Here, expressive, values-based accountability is seen as a source of legitimacy and can produce complex relationships, which challenge the instrumental orientation to social relations that principal-agent theories assume.
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This article studies the influence of the procedural justice resulting from participation in decision-making on employees’ affective commitment in social enterprises. It also examines whether any potential link between participation and commitment is due to social exchange, as is the case with for-profit companies. The study is based on data from employees of French work integration social enterprises. The results confirm the positive relationship between procedural justice and affective commitment and the mediating role of perceived organizational support and leader–member exchanges. Managerial recommendations are then given to best maintain or increase employees’ involvement in the decision-making processes of social enterprises. 
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

Prevailing concepts of corporate governance that are based on external shareholder interests have been challenged by a number of authors over the last three decades. The purpose of this paper is to outline the core assumptions of communitarian philosophy and values, together with the way writers imagine these might be enacted in a social enterprise context. These assumptions are then explored using two case studies. Design/methodology/approach – The paper was conducted using participatory action research which involves parties examining current actions together and seeking to improve on them. The value of this approach is based on the plausible, authentic and critical insights it generates into management practice. Findings – Case evidence suggests that companies are able to adopt and operate effectively while deploying communitarian values and that these values lead to alternative business objectives expressed through new forms of corporate governance. 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Companies have an internationally recognized responsibility to respect human rights and to develop a suitable training program to ensure that employees are equipped to help reduce the risk of human rights harm. Nearly all companies have existing training on anti-bribery and anticorruption. But human rights training encompasses a broader employee group and a broader scope of responsibility, presenting a uniquely challenging training environment. This Good Practice Note highlights different approaches for designing effective human rights training programs and identify challenges that can be avoided with proper planning.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

Despite the increasing inclusion of ethics and compliance issues in corporate training, the business world remains rife with breaches of responsible management conduct. This situation indicates a knowledge–practice gap among professionals, i.e., a discrepancy between their knowledge of responsible management principles and their behavior in day-to-day business life. With this in mind, this paper addresses the formative, developmental question of how companies’ ethics and compliance training programs should be organized in a manner that enhances their potential to be effective. Drawing on both the qualitative analysis of existing ethics and compliance training and the conceptual literature on behavioral ethics, a framework is proposed that consecutively aligns various types of training into a comprehensive ethics and compliance training program. The strengths and limitations of the suggested framework are discussed.
SDG Topics: Quality Education / Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

Even in educational models that encourage students to be protagonists of their learning, the role of the teacher still carries great meaning as a reference in the academic environment. For educational institutions, these stakeholders are extremely strategic, since they are the bridge between the school and the student, being able to assume the role of a spokesperson for the mission and the values of the Institution in which they operate. This article describes the methodology adopted by the Brazilian business school, ISAE, which aimed to train its faculty on the principles of responsible management education promulgated by the UN PRME initiative. Inspired by Jacques Delors' (2006) ‘Five pillars of education’, the school created a project that evolves from the traditional pedagogical encounters, raising awareness and qualification of its faculty in themes that are transversal to technical education. In order to understand the main results of this project, this paper presents research carried out with participating teachers, through which it was possible to verify the effectiveness of the project in improving the relationship between the school and this stakeholder, as well as valuing the teacher's role in disseminating the principles of responsible management education.
SDG Topics: Quality Education / Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Using a unique data source on academic economist labour market experiences, we explore gender, pay and promotions. In addition to earnings and productivity measures, we have information on outside offers and perceptions of discrimination. In contrast to the existing literature, we find both a gender promotions gap and a within-rank gender pay gap.
SDG Topics: Gender Equality / Industry, Innovation & Infrastructure / Reduced Inequalities.

We consider the gender pay gap in the United States. Both gender-specific factors, including gender differences in qualifications and discrimination, and overall wage structure, the rewards for skills and employment in particular sectors, importantly influence the gender pay gap.
SDG Topics: Gender Equality / Reduced Inequalities.

This paper presents a new theoretical framework for understanding the governance of co-operative and mutual organisations. The theoretical literature on the governance of co-operatives is relatively undeveloped in comparison with that on corporate governance. The paper briefly reviews some of the main theoretical perspectives on corporate governance and discusses how they can be usefully extended to throw light on the governance of co-operatives and mutuals. However, taken individually these different theories are rather one dimensional, only illuminating a particular aspect of the board's role. This has led to calls for a new conceptual framework that can help integrate the insights of these different theories. The paper argues that a paradox perspective offers a promising way forward. Contrasting the different theoretical perspectives highlights some of the important paradoxes, ambiguities and tensions that boards face.
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Mergers & Acquisitions (M&A) are an important facet of the global economy. This Global Compact Good Practice Note seeks to provide guidance to corporate leaders and M&A practitioners at all levels across the corporate, finance, private equity and legal sectors on how the due diligence process within M&A is being utilized and can be utilized to enable companies to more effectively carry out their responsibility to respect human rights as contemplated by the UN Framework and Guiding Principles for Business and Human Rights.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Partnerships for the Goals.

Some companies are broadening their crisis management policies and procedures to explicitly address adverse human rights impacts, consistent with the UN Global Compact Principles and the UN Guiding Principles on Business and Human Rights. This Global Compact Good Practice Note identifies five good practices for integrating human rights considerations into crisis planning, the first phase of effective crisis management. Note: Human rights considerations during the subsequent phases of crisis response and recovery are beyond the scope of this note.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice and Strong Institutions.

"Our exemplar of a Native American relational ethic is depicted through the Seven Grandfather Teachings, an ancient sacred story of Potawatomi and Ojibwe peoples. These teachings state that human beings are responsible to act with wisdom, respect, love, honesty, humility, bravery, and truth toward each other and all creation. We illustrate the possible uses of this ethic through exercises wherein students reflect on the values and learn lessons related to ethics, leadership, teamwork, and relationships, or create stories using Native American story form."
SDG Topics: Good Health & Wellbeing / Gender Equality / Reduced Inequalities / Responsible Consumption & Production / Life On Land / Peace, Justice & Strong Institutions / Partnerships for the Goals.

Mergers & Acquisitions (M&A) are an important facet of the global economy. This Global Compact Good Practice Note seeks to provide guidance to corporate leaders and M&A practitioners at all levels across the corporate, finance, private equity and legal sectors on how the due diligence process within M&A is being utilized and can be utilized to enable companies to more effectively carry out their responsibility to respect human rights as contemplated by the UN Framework and Guiding Principles for Business and Human Rights.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Partnerships for the Goals.

There are many barriers preventing the world’s poorest and most disadvantaged from achieving their rights to adequate healthcare. Under the UN Guiding Principles for Business and Human Rights many of these fall under governments’ duty to protect. This Good Practice Note illustrates a number of different ways in which responsible businesses can support the UN goals in this area.
SDG Topics: Good Health and Wellness / Decent Work and Economic Growth / Partners for the Goals.

There has long been an understanding that to achieve meaningful progress against sustainability challenges, action is required at multiple levels. With regards to education initiatives, these levels range from macro-level international agreements and activities such as the United Nations Sustainable Development Goals (SDGs) and the United Nations Principles of Responsible Management Education, meso-level influences such as the role of national bodies supporting sustainability in higher education, and micro-level influences such as the commitment of individual universities or departments. However, decision makers are individuals and the development and delivery of such initiatives requires action at the level of the individual. This paper explores the impact of working within and across these different levels and how jointly they help to work towards addressing carbon reductions in a partnership setting between a business school and various organisations. In its centre is an educational initiative carried out in the United Kingdom in the core curriculum of Nottingham Business School where students conduct a carbon footprint of an organisation and recommend measures to reduce the company's greenhouse gas emissions. The total recommended greenhouse gas emissions savings from two years of the project were 507, 435 kg CO2e, averaging over 10 tonnes per organisation and 2 tonnes per student. If this project was extended over 5 years and taken on by an additional educator, the potential reductions increase to 2,562,418 kg CO2e. It demonstrates that action undertaken at the micro-level can result in significant impact at the macro-level when scaled up and provide significant benefits to actors across all levels from individuals though to all participating organisations. This initiative has proven very successful in delivering SDG 7, SDG 13 and SDG17; if taken up by more business schools the impacts on the targets of these SDGs and the climate change agreements could be significant.
SDG Topics: Quality Education / Affordable and Clean Energy / Sustainable Cities and Communities / Climate Action / Peace, Justice and Strong Institutions / Partnerships for the Goals.

Lawyers are increasingly expected to raise ethical and moral—as well as legal— considerations faced by their client transnational corporations as a matter of professional responsibility. In turn, they often serve a “moral leadership” role. Leadership involves perceiving challenges and opportunities just over the horizon. This Good Practice Note aims: (1) to illustrate how transnational corporations' in- house corporate counsel are perfectly situated to propel their corporations to adopt practices that ensure respect for human rights; and (2) to encourage this positive role by concisely highlighting key lessons learned and good practices.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions / Partnerships for the Goals.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This publication aims to assist companies in implementing responsible business practices in conflict-affected and high-risk areas consistent with the Global Compact Ten Principles. Available in English, Mandarin and Spanish.
SDG Topics: Peace, Justice and Strong Institutions / Partnerships for the Goals.

Businesses are increasingly being called upon to raise human rights concerns with the governments of countries in which they operate, most often by local or international civil society organisations. Businesses leaders may wonder whether and how they might address such human rights concerns, as an increasing number of companies accept the business case for integrating human rights into their core operations and into their engagement with stakeholders, including with governments. This Good Practice Note aims to bring greater clarity to this sensitive topic and provides an initial orientation to an under-explored, but increasingly pressing topic in responsible business practice.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

Corporations increasingly are embracing the dual challenges of maximizing profits while also promoting the protection of human rights. The latter is at the core of corporate social responsibility and it holds the promise of being good for business. Corporate strategic philanthropy plays a central role in this dual mission of profitability and responsibility. This Good Practice Note provides the context for and offers recommendations relating to each of these elements while demonstrating how corporations are using the shift from traditional philanthropy to strategic philanthropy in the most valuable and measurable way.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

The right of indigenous peoples to give or withhold free, prior, and informed consent (“FPIC”) for the use of their lands, resources, traditional knowledge, or intellectual property is among the special protections for indigenous peoples. This Global Compact Good Practice Note provides background on the history of FPIC, without taking a definitive viewpoint on its legal status. The Note also explores the business case for obtaining FPIC and the challenges that are likely to arise in the process; outlines current company good practices to obtain FPIC; and discusses emerging practices that not only support FPIC but also long-term benefits for affected indigenous communities.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

The responsibility to comply with all applicable local, national, regional and international laws is a central tenet of the corporate responsibility to respect human rights. Yet sometimes local or national laws pose requirements that conflict with internationally recognized human rights, thereby making it difficult or impossible for business enterprises to meet their responsibility to respect human rights. The goal of this Good Practice Note is to provide business enterprises with a non-exhaustive set of good practices for addressing situations in which local or national laws appear to conflict with internationally recognized human rights.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice and Strong Institutions.

One of the early questions a company must answer in meeting its corporate responsibility to respect human rights is deciding how it will organize the human rights function internally to effectively drive the process of embedding respect for human (including labor) rights. This Global Compact Good Practice Note surveys a number of company experiences in organizing the human rights function internally; based on those experiences, it draws out some ‘emerging good practice guidance’ for companies, highlighting a series of questions that may help inform corporate decision-making on how best to organize the human rights function.
SDG Topics: Reduced Inequalities / Decent Work and Economic Growth / Partnerships for the Goals.

Stakeholder dialogue is an important mechanism for companies to assess and improve their human rights impacts in local communities. This Global Compact Good Practice Note focuses on panels which provide advice and external perspectives on the businesses’ corporate social responsibility strategy including its human rights impact on local communities. It aims to identify advantages and pitfalls, and some basic good practices for companies when engaging such a panel.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

This publication examines the unique nature of water challenges in conflict-affected or high-risk areas and how the management of water resources can in turn affect business operations and society – particularly through its potential to exacerbate conflict.
SDG Topics: Clean Water and Sanitation / Peace, Justice and Strong Institutions.

This study addresses the research question of whether companies with female directors on the board have a higher average performance than companies with no female directors. The debate about the low representation of women in the top management of companies involves both moral arguments (equality between men and women) and economic arguments (companies with more women perform better). This study investigates the financial performance of 99 Dutch listed companies with and without women on the board.
SDG Topics: Gender Equality / Industry, Innovation & Infrastructure.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Non-profit organisations are under increasing pressure to demonstrate their social impact. This paper examines the experience and behaviour of non-profit organisations in the UK in relation to a demand for social impact evaluations. The analysis develops the concept of strategic decoupling to explain the differences observed between what organisations are asked to do, what they plan to do and what they are doing in practice.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises(SEs) that would provide the conceptual and practical bases for training and embedding. Design/methodology/approach – The paper presents a holistic impact measurement model for SEs, called social impact for local economies (SIMPLEs). The SIMPLE impact model and methodology have been tried and tested on over 40 SEs through a series of three day training courses, and a smaller number of test cases for embedding. 
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

"Our exemplar of a Native American relational ethic is depicted through the Seven Grandfather Teachings, an ancient sacred story of Potawatomi and Ojibwe peoples. These teachings state that human beings are responsible to act with wisdom, respect, love, honesty, humility, bravery, and truth toward each other and all creation. We illustrate the possible uses of this ethic through exercises wherein students reflect on the values and learn lessons related to ethics, leadership, teamwork, and relationships, or create stories using Native American story form."
SDG Topics: Good Health & Wellbeing / Gender Equality / Reduced Inequalities / Responsible Consumption & Production / Life On Land / Peace, Justice & Strong Institutions / Partnerships for the Goals.

The right of indigenous peoples to give or withhold free, prior, and informed consent (“FPIC”) for the use of their lands, resources, traditional knowledge, or intellectual property is among the special protections for indigenous peoples. This Global Compact Good Practice Note provides background on the history of FPIC, without taking a definitive viewpoint on its legal status. The Note also explores the business case for obtaining FPIC and the challenges that are likely to arise in the process; outlines current company good practices to obtain FPIC; and discusses emerging practices that not only support FPIC but also long-term benefits for affected indigenous communities.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

Non-profit organisations are under increasing pressure to demonstrate their social impact. This paper examines the experience and behaviour of non-profit organisations in the UK in relation to a demand for social impact evaluations. The analysis develops the concept of strategic decoupling to explain the differences observed between what organisations are asked to do, what they plan to do and what they are doing in practice.
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The responsibility to comply with all applicable local, national, regional and international laws is a central tenet of the corporate responsibility to respect human rights. Yet sometimes local or national laws pose requirements that conflict with internationally recognized human rights, thereby making it difficult or impossible for business enterprises to meet their responsibility to respect human rights. The goal of this Good Practice Note is to provide business enterprises with a non-exhaustive set of good practices for addressing situations in which local or national laws appear to conflict with internationally recognized human rights.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice and Strong Institutions.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This publication aims to assist companies in implementing responsible business practices in conflict-affected and high-risk areas consistent with the Global Compact Ten Principles. Available in English, Mandarin and Spanish.
SDG Topics: Peace, Justice and Strong Institutions / Partnerships for the Goals.

The right of indigenous peoples to give or withhold free, prior, and informed consent (“FPIC”) for the use of their lands, resources, traditional knowledge, or intellectual property is among the special protections for indigenous peoples. This Global Compact Good Practice Note provides background on the history of FPIC, without taking a definitive viewpoint on its legal status. The Note also explores the business case for obtaining FPIC and the challenges that are likely to arise in the process; outlines current company good practices to obtain FPIC; and discusses emerging practices that not only support FPIC but also long-term benefits for affected indigenous communities.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

"Our exemplar of a Native American relational ethic is depicted through the Seven Grandfather Teachings, an ancient sacred story of Potawatomi and Ojibwe peoples. These teachings state that human beings are responsible to act with wisdom, respect, love, honesty, humility, bravery, and truth toward each other and all creation. We illustrate the possible uses of this ethic through exercises wherein students reflect on the values and learn lessons related to ethics, leadership, teamwork, and relationships, or create stories using Native American story form."
SDG Topics: Good Health & Wellbeing / Gender Equality / Reduced Inequalities / Responsible Consumption & Production / Life On Land / Peace, Justice & Strong Institutions / Partnerships for the Goals.

Lawyers are increasingly expected to raise ethical and moral—as well as legal— considerations faced by their client transnational corporations as a matter of professional responsibility. In turn, they often serve a “moral leadership” role. Leadership involves perceiving challenges and opportunities just over the horizon. This Good Practice Note aims: (1) to illustrate how transnational corporations' in- house corporate counsel are perfectly situated to propel their corporations to adopt practices that ensure respect for human rights; and (2) to encourage this positive role by concisely highlighting key lessons learned and good practices.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions / Partnerships for the Goals.

One of the early questions a company must answer in meeting its corporate responsibility to respect human rights is deciding how it will organize the human rights function internally to effectively drive the process of embedding respect for human (including labor) rights. This Global Compact Good Practice Note surveys a number of company experiences in organizing the human rights function internally; based on those experiences, it draws out some ‘emerging good practice guidance’ for companies, highlighting a series of questions that may help inform corporate decision-making on how best to organize the human rights function.
SDG Topics: Reduced Inequalities / Decent Work and Economic Growth / Partnerships for the Goals.

Stakeholder dialogue is an important mechanism for companies to assess and improve their human rights impacts in local communities. This Global Compact Good Practice Note focuses on panels which provide advice and external perspectives on the businesses’ corporate social responsibility strategy including its human rights impact on local communities. It aims to identify advantages and pitfalls, and some basic good practices for companies when engaging such a panel.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

Mergers & Acquisitions (M&A) are an important facet of the global economy. This Global Compact Good Practice Note seeks to provide guidance to corporate leaders and M&A practitioners at all levels across the corporate, finance, private equity and legal sectors on how the due diligence process within M&A is being utilized and can be utilized to enable companies to more effectively carry out their responsibility to respect human rights as contemplated by the UN Framework and Guiding Principles for Business and Human Rights.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities / Partnerships for the Goals.

"Our exemplar of a Native American relational ethic is depicted through the Seven Grandfather Teachings, an ancient sacred story of Potawatomi and Ojibwe peoples. These teachings state that human beings are responsible to act with wisdom, respect, love, honesty, humility, bravery, and truth toward each other and all creation. We illustrate the possible uses of this ethic through exercises wherein students reflect on the values and learn lessons related to ethics, leadership, teamwork, and relationships, or create stories using Native American story form."
SDG Topics: Good Health & Wellbeing / Gender Equality / Reduced Inequalities / Responsible Consumption & Production / Life On Land / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

One of the early questions a company must answer in meeting its corporate responsibility to respect human rights is deciding how it will organize the human rights function internally to effectively drive the process of embedding respect for human (including labor) rights. This Global Compact Good Practice Note surveys a number of company experiences in organizing the human rights function internally; based on those experiences, it draws out some ‘emerging good practice guidance’ for companies, highlighting a series of questions that may help inform corporate decision-making on how best to organize the human rights function.
SDG Topics: Reduced Inequalities / Decent Work and Economic Growth / Partnerships for the Goals.

This paper presents a new theoretical framework for understanding the governance of co-operative and mutual organisations. The theoretical literature on the governance of co-operatives is relatively undeveloped in comparison with that on corporate governance. The paper briefly reviews some of the main theoretical perspectives on corporate governance and discusses how they can be usefully extended to throw light on the governance of co-operatives and mutuals. However, taken individually these different theories are rather one dimensional, only illuminating a particular aspect of the board's role. This has led to calls for a new conceptual framework that can help integrate the insights of these different theories. The paper argues that a paradox perspective offers a promising way forward. Contrasting the different theoretical perspectives highlights some of the important paradoxes, ambiguities and tensions that boards face.
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

There has long been an understanding that to achieve meaningful progress against sustainability challenges, action is required at multiple levels. With regards to education initiatives, these levels range from macro-level international agreements and activities such as the United Nations Sustainable Development Goals (SDGs) and the United Nations Principles of Responsible Management Education, meso-level influences such as the role of national bodies supporting sustainability in higher education, and micro-level influences such as the commitment of individual universities or departments. However, decision makers are individuals and the development and delivery of such initiatives requires action at the level of the individual. This paper explores the impact of working within and across these different levels and how jointly they help to work towards addressing carbon reductions in a partnership setting between a business school and various organisations. In its centre is an educational initiative carried out in the United Kingdom in the core curriculum of Nottingham Business School where students conduct a carbon footprint of an organisation and recommend measures to reduce the company's greenhouse gas emissions. The total recommended greenhouse gas emissions savings from two years of the project were 507, 435 kg CO2e, averaging over 10 tonnes per organisation and 2 tonnes per student. If this project was extended over 5 years and taken on by an additional educator, the potential reductions increase to 2,562,418 kg CO2e. It demonstrates that action undertaken at the micro-level can result in significant impact at the macro-level when scaled up and provide significant benefits to actors across all levels from individuals though to all participating organisations. This initiative has proven very successful in delivering SDG 7, SDG 13 and SDG17; if taken up by more business schools the impacts on the targets of these SDGs and the climate change agreements could be significant.
SDG Topics: Quality Education / Affordable and Clean Energy / Sustainable Cities and Communities / Climate Action / Peace, Justice and Strong Institutions / Partnerships for the Goals.

Drawing on comparative case studies, this article critiques the positioning of accountability as a benign and straightforward governance function. From a critical management studies perspective, I offer a conceptualization of the relationship between governance and accountability in which issues of power, beliefs about the nature of organizing, and social relations are integral features. The article clarifies how principal-agent governance assumptions, based on a central logic of unitarism, can drive narrow compliance-based interpretations of accountability. Such an approach appears at odds with the values embedded in the social missions of many nonprofits insofar as they prioritize small sections of powerful stakeholders over sustained periods of time. Conversely, a pluralist logic appears to create space for broad accountability to multiple stakeholders. Here, expressive, values-based accountability is seen as a source of legitimacy and can produce complex relationships, which challenge the instrumental orientation to social relations that principal-agent theories assume.
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

A Good Practice Note by the International Finance Corporation (IFC) seeking to help companies increase their understanding of non-discrimination and equal opportunity in a number of key areas.
SDG Topics: Gender Equality / Decent Work and Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This paper aims to assess the appropriateness of two contrasting models of governance to organisations within the social enterprise sector. In order to achieve this aim the paper draws on theories of for-profit governance, particularly the stewardship model, and theories of non-profit governance, particularly the democratic model. Theoretical insights from these literatures are then combined with the emerging literature on social enterprise. Two propositions result from this which posit that social enterprise, despite being located within the non-profit sector, may be more likely to exhibit for-profit forms of governance. 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Concepts of social enterprise have been debated repeatedly, and continue to cause confusion. In this paper, a meta‐theoretical framework is developed through discussion of individualist and communitarian philosophy. Philosophers from both traditions build social theories that emphasise either consensus (a unitarist outlook) or diversity (a pluralist outlook). The various discourses in corporate governance reflect these assumptions and create four distinct approaches that impact on the relationship between capital and labour. In rejecting the traditional discourse of private enterprise, social enterprises have adopted other approaches to tackle social exclusion, each derived from different underlying beliefs about the purpose of enterprise and the nature of governance. The theoretical framework offers a way to understand the diversity found within the sector, including the newly constituted Community Interest Company (CIC). 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

This publication aims to assist companies in implementing responsible business practices in conflict-affected and high-risk areas consistent with the Global Compact Ten Principles. Available in English, Mandarin and Spanish.
SDG Topics: Peace, Justice and Strong Institutions / Partnerships for the Goals.

Stakeholder dialogue is an important mechanism for companies to assess and improve their human rights impacts in local communities. This Global Compact Good Practice Note focuses on panels which provide advice and external perspectives on the businesses’ corporate social responsibility strategy including its human rights impact on local communities. It aims to identify advantages and pitfalls, and some basic good practices for companies when engaging such a panel.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

This publication examines the unique nature of water challenges in conflict-affected or high-risk areas and how the management of water resources can in turn affect business operations and society – particularly through its potential to exacerbate conflict.
SDG Topics: Clean Water and Sanitation / Peace, Justice and Strong Institutions.

Concepts of social enterprise have been debated repeatedly, and continue to cause confusion. In this paper, a meta‐theoretical framework is developed through discussion of individualist and communitarian philosophy. Philosophers from both traditions build social theories that emphasise either consensus (a unitarist outlook) or diversity (a pluralist outlook). The various discourses in corporate governance reflect these assumptions and create four distinct approaches that impact on the relationship between capital and labour. In rejecting the traditional discourse of private enterprise, social enterprises have adopted other approaches to tackle social exclusion, each derived from different underlying beliefs about the purpose of enterprise and the nature of governance. The theoretical framework offers a way to understand the diversity found within the sector, including the newly constituted Community Interest Company (CIC). 
SDG Topics: Industry, Innovation & Infrastructure / Partnerships for the Goals.

Drawing on comparative case studies, this article critiques the positioning of accountability as a benign and straightforward governance function. From a critical management studies perspective, I offer a conceptualization of the relationship between governance and accountability in which issues of power, beliefs about the nature of organizing, and social relations are integral features. The article clarifies how principal-agent governance assumptions, based on a central logic of unitarism, can drive narrow compliance-based interpretations of accountability. Such an approach appears at odds with the values embedded in the social missions of many nonprofits insofar as they prioritize small sections of powerful stakeholders over sustained periods of time. Conversely, a pluralist logic appears to create space for broad accountability to multiple stakeholders. Here, expressive, values-based accountability is seen as a source of legitimacy and can produce complex relationships, which challenge the instrumental orientation to social relations that principal-agent theories assume.
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This article identifies power, subjectivity, and practices of freedom as neglected but significant elements for understanding the ethics of social entrepreneurship. While the ethics of social entrepreneurship is typically conceptualized in conjunction with innate properties or moral commitments of the individual, we problematize this view based on its presupposition of an essentialist conception of the authentic subject. We offer, based on Foucault’s ethical oeuvre, a practice-based alternative which sees ethics as being exercised through a critical and creative dealing with the limits imposed by power, notably as they pertain to the conditioning of the neoliberal subject. 
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises(SEs) that would provide the conceptual and practical bases for training and embedding. Design/methodology/approach – The paper presents a holistic impact measurement model for SEs, called social impact for local economies (SIMPLEs). The SIMPLE impact model and methodology have been tried and tested on over 40 SEs through a series of three day training courses, and a smaller number of test cases for embedding. 
SDG Topics: Decent Work & Economic Growth / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

The purpose of this paper is to study the applicability of capacity building as a technique for developing social enterprises. Two emerging social enterprises, developed within the WestFocus Partnership, a consortium of seven higher education institutions, were studied in a series of capacity building sessions conducted by Brunel University Business School, UK. This paper reports the gathering of data for the project using participant observation, questionnaire surveys and focus groups, together with a series of capacity building sessions delivered by specialists, addressing the areas of leadership and human resources, marketing, environmental scanning, stakeholder analysis and business strategy .
SDG Topics: Industry, Innovation & Infrastructure / Sustainable Cities & Communities / Responsible Consumption & Production / Peace, Justice & Strong Institutions.

Businesses are increasingly being called upon to raise human rights concerns with the governments of countries in which they operate, most often by local or international civil society organisations. Businesses leaders may wonder whether and how they might address such human rights concerns, as an increasing number of companies accept the business case for integrating human rights into their core operations and into their engagement with stakeholders, including with governments. This Good Practice Note aims to bring greater clarity to this sensitive topic and provides an initial orientation to an under-explored, but increasingly pressing topic in responsible business practice.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

Stakeholder dialogue is an important mechanism for companies to assess and improve their human rights impacts in local communities. This Global Compact Good Practice Note focuses on panels which provide advice and external perspectives on the businesses’ corporate social responsibility strategy including its human rights impact on local communities. It aims to identify advantages and pitfalls, and some basic good practices for companies when engaging such a panel.
SDG Topics: Decent Work and Economic Growth / Reduced Inequalities.

There has long been an understanding that to achieve meaningful progress against sustainability challenges, action is required at multiple levels. With regards to education initiatives, these levels range from macro-level international agreements and activities such as the United Nations Sustainable Development Goals (SDGs) and the United Nations Principles of Responsible Management Education, meso-level influences such as the role of national bodies supporting sustainability in higher education, and micro-level influences such as the commitment of individual universities or departments. However, decision makers are individuals and the development and delivery of such initiatives requires action at the level of the individual. This paper explores the impact of working within and across these different levels and how jointly they help to work towards addressing carbon reductions in a partnership setting between a business school and various organisations. In its centre is an educational initiative carried out in the United Kingdom in the core curriculum of Nottingham Business School where students conduct a carbon footprint of an organisation and recommend measures to reduce the company's greenhouse gas emissions. The total recommended greenhouse gas emissions savings from two years of the project were 507, 435 kg CO2e, averaging over 10 tonnes per organisation and 2 tonnes per student. If this project was extended over 5 years and taken on by an additional educator, the potential reductions increase to 2,562,418 kg CO2e. It demonstrates that action undertaken at the micro-level can result in significant impact at the macro-level when scaled up and provide significant benefits to actors across all levels from individuals though to all participating organisations. This initiative has proven very successful in delivering SDG 7, SDG 13 and SDG17; if taken up by more business schools the impacts on the targets of these SDGs and the climate change agreements could be significant.
SDG Topics: Quality Education / Affordable and Clean Energy / Sustainable Cities and Communities / Climate Action / Peace, Justice and Strong Institutions / Partnerships for the Goals.

Drawing on comparative case studies, this article critiques the positioning of accountability as a benign and straightforward governance function. From a critical management studies perspective, I offer a conceptualization of the relationship between governance and accountability in which issues of power, beliefs about the nature of organizing, and social relations are integral features. The article clarifies how principal-agent governance assumptions, based on a central logic of unitarism, can drive narrow compliance-based interpretations of accountability. Such an approach appears at odds with the values embedded in the social missions of many nonprofits insofar as they prioritize small sections of powerful stakeholders over sustained periods of time. Conversely, a pluralist logic appears to create space for broad accountability to multiple stakeholders. Here, expressive, values-based accountability is seen as a source of legitimacy and can produce complex relationships, which challenge the instrumental orientation to social relations that principal-agent theories assume.
SDG Topics: Industry, Innovation & Infrastructure / Peace, Justice & Strong Institutions / Partnerships for the Goals.

This Good Practice Note provides guidance for companies, especially those operating in emerging markets, on how best to plan and manage significant job losses.
SDG Topics: Decent Work and Economic Growth / Peace, Justice & Strong Institutions.

This publication aims to assist companies in implementing responsible business practices in conflict-affected and high-risk areas consistent with the Global Compact Ten Principles. Available in English, Mandarin and Spanish.
SDG Topics: Peace, Justice and Strong Institutions / Partnerships for the Goals.

The right of indigenous peoples to give or withhold free, prior, and informed consent (“FPIC”) for the use of their lands, resources, traditional knowledge, or intellectual property is among the special protections for indigenous peoples. This Global Compact Good Practice Note provides background on the history of FPIC, without taking a definitive viewpoint on its legal status. The Note also explores the business case for obtaining FPIC and the challenges that are likely to arise in the process; outlines current company good practices to obtain FPIC; and discusses emerging practices that not only support FPIC but also long-term benefits for affected indigenous communities.
SDG Topics: Decent Work & Economic Growth / Reduced Inequalities / Peace, Justice & Strong Institutions.

This publication examines the unique nature of water challenges in conflict-affected or high-risk areas and how the management of water resources can in turn affect business operations and society – particularly through its potential to exacerbate conflict.
SDG Topics: Clean Water and Sanitation / Peace, Justice and Strong Institutions.