Governance and Sustainability: International Perspectives

Acknowledgements
Contents
Contributors
1 The Continuing Development of Governance: International Divergences
	1.1 Introduction
	1.2 Globalisation
	1.3 Financial Globalisation
	1.4 Regulation and the Organisation of International Trading
	1.5 Global Regulatory Bodies
	1.6 The Need for Regulation
	1.7 Governance and Regulation
	1.8 The Idea of Global Governance
	1.9 Conclusions
	References
Part ILegal and Regulatory Aspects
2 Incorporating CSR in Corporate Governance of Banking Institutions in a Challenging Institutional Context: A Case Study of Nigeria
	2.1 Introduction
	2.2 The Debate Underpinning CSR and Corporate Governance
		2.2.1 Definition of CSR
		2.2.2 Definition of Corporate Governance
		2.2.3 The Nexus Between CSR and Corporate Governance
	2.3 Theories of Corporate Governance
		2.3.1 Agency Theory
		2.3.2 Stewardship Theory
		2.3.3 Stakeholders Theory
		2.3.4 Institutional Theory
		2.3.5 Nigerian Banks CSR Initiatives
	2.4 Recommendation
	2.5 Conclusion
	Bibliography
3 Proposing CSR Provisions in Kuwaiti Legal Vision: A Middle-Ground Between UK and Indian Companies Law
	3.1 CSR Practices in Kuwait
	3.2 CSR in Kuwaiti Company Law and Corporate Governance
	3.3 Board of Directors
	3.4 CSR Reporting and Information Disclosure
	3.5 Corporate Constituencies
	3.6 Directors’ Duties
	3.7 Corporate Objectives
	3.8 Conclusion
4 Sustainable and Smart System: Rethinking Accounting and Taxation in Portugal
	4.1 Introduction
	4.2 Methodology
	4.3 Empirical Analysis
	4.4 Discussion
	References
5 The Impact of Corporate Governance on Earnings Management of Portuguese Listed Firms
	5.1 Introduction
	5.2 Literature Review and Hypothesis
		5.2.1 Corporate Governance
		5.2.2 Earnings Management
		5.2.3 Relationship Between Corporate Governance and Earnings Management
	5.3 Sample and Methodology
		5.3.1 Sample
		5.3.2 Models
	5.4 Results
	5.5 Conclusion
	References
6 Legislating South African CSR Through Framework Legislation
	6.1 Introduction
	6.2 General Trends in CSR or CSR-Related Instruments
		6.2.1 Health and Safety
		6.2.2 Natural Environment
		6.2.3 Labour and Employment
		6.2.4 Community Involvement and Development
		6.2.5 Skills Development and Education
		6.2.6 Consumer Relationships and Stakeholder Management
		6.2.7 Human Rights (Including the Prohibition of Discrimination)
		6.2.8 Compliance and Reporting
		6.2.9 Socio-economic Development
		6.2.10 Corporate Citizenship
		6.2.11 Preferential Procurement and Enterprise Development
		6.2.12 Management System
	6.3 Framework Legislation in General
		6.3.1 The Nature and Scope of Framework Legislation
		6.3.2 The Advantages of Framework Legislation
	6.4 The Draft Corporate Social Responsibility Act
		6.4.1 Content of the Draft Act
	6.5 Conclusion
	References
7 Financial Integration: The Tunisian Context
	7.1 Introduction
	7.2 Theoretical Framework
	7.3 Empirical Approach
		7.3.1 Data
		7.3.2 Description of the Sample
		7.3.3 Origin and Frequency of Data
		7.3.4 Econometric Software and Techniques Used
		7.3.5 Stationarity Tests: The ADF Test
		7.3.6 ARMA Model Estimation
		7.3.7 Criterion for Choosing the Model
	7.4 Methodology Adopted: Presentation of the Model
		7.4.1 Estimation with Rolling OLS
		7.4.2 Multivariate Analyzes: CCC-GARCH Model Estimation
		7.4.3 Economic and Financial Interpretations of the Results
	7.5 Conclusion
	References
8 CSR, Corporate Heritage Identity and Social Learning
	8.1 Introduction
	8.2 Identity Perspectives of CSR and Social Learning
		8.2.1 Balmer and Soenen’s AC2ID Test Framework: A Morphogenetic Approach
	8.3 Corporate Identity Management
	8.4 Conceptual Framework
	8.5 Application of the Framework
	8.6 Methods
	8.7 Surfacing Situated Social Learning Capabilities in Contested CSR Terrains
	8.8 Structure
	8.9 Interaction
	8.10 Structural Elaboration
	8.11 Conclusion
	References
Part IIThe International Dimension
9 Features of Functioning of Corporate Entrepreneurial Structures in Agribusiness of Belarus
	9.1 Introduction
	9.2 The Specifics of Agribusiness in Belarus
	9.3 Formation of the Corporate Sector in the Agribusiness of Belarus
	9.4 Capitalization as a Criterion for the Effectiveness of the Functioning of Corporations in Belarus
	9.5 Conclusions
	References
10 Workplace Bullying: A Critical Look at Legal Protection in Brazil and Portugal
	10.1 Introduction
	10.2 Theoretical Reference
		10.2.1 Critical Thinking
		10.2.2 Workplace Bullying in Portugal
		10.2.3 Legal Protection in Portugal
		10.2.4 Workplace Bullying in Brazil
		10.2.5 Legal Protection in Brazil
		10.2.6 Methodology
		10.2.7 Final Considerations
	References
11 Influence of Gender Diversity of Boards and Gender of CEO on Financial Performance: The European Case
	11.1 Introduction
	11.2 Part I—Literature Review
	11.3 Evolution of Women in the Labor Market
	11.4 The CEO Gender
	11.5 The Board of Directors
	11.6 The Effects of Gender Quotas on Business
	11.7 Current Situation of the European Union
	11.8 Empirical/Previous Studies
	11.9 United States of America
	11.10 Europe
	11.11 Rest of the World
	11.12 Part II—Sample and Metodology
		11.12.1 Sample
	11.13 Variables
		11.13.1 Dependent Variables
	11.14 ROA
	11.15 Q of Tobin
	11.16 Independent Variables
	11.17 FEMALECEO
	11.18 FEMALEONBOARD
	11.19 Control Variables
	11.20 Regression Models
	11.21 Part III—Results
		11.21.1 Descriptive Statistics
	11.22 Correlations
	11.23 Discussion
	11.24 ROA
	11.25 Q of Tobin
	11.26 Concluding Remarks and Future Research
	11.27 Conclusions
	References
12 Ethics of Sugar Cane Farming and Crushing in Maharashtra
	12.1 Introduction
	12.2 Agriculture in Maharashtra and Contribution of Sugar Cane Farming
	12.3 Irrational Location of Sugar Mills and Concentration of Sugar Farming
	12.4 The Plight of the Common Man
	12.5 Impact of Climate Change
	12.6 Sustainability of Sugar Farming in Maharashtra
	12.7 Corrective Actions Are Undertaken/Proposed
	12.8 Is It Ethical?
	12.9 The Factual Scenario of the Case
	12.10 Ethical Dilemma
	12.11 Solution to Ethical Dilemma: Closing of the Sugar Farming and Sugar Mills
	12.12 Conclusion
	References
13 Review of CSR—Corporate Social Responsibility Initiatives of the Top Three CPSE’s—Central Public Sector Enterprises of India
	13.1 Introduction
	13.2 Research Methodology
	13.3 Review of Literature
	13.4 Corporate Social Responsibility in India
	13.5 Central Public Sector Enterprises (CPSEs)
	13.6 Schedule VII of Companies Act 2013, (Section 135)
	13.7 CORPORATE SOCIAL RESPONSIBILITY AMONG CPSEs—Central Public Sector Enterprises
	13.8 Data Analysis & Interpretations
	13.9 Trend Analysis: Budgeted Components Versus Total Budget
	13.10 Trend Analysis: CSR Spent Component Versus Total Spent
	13.11 Over/Under Spendings on CSR
	13.12 Findings & Conclusions
	13.13 Web Resources
	References