Konstantinos Evangelinos

Development of an evaluation methodology for triple bottom line reports using international standards on reporting.

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

The influence of social capital on environmental policy instruments

The literature connecting social capital with natural resources management has increased significantly in the past decade. Several studies have indicated that higher levels of social capital may lead to improved environmental management by communities. In this context, a multidimensional concept of social capital is used and its connection with environmental policy implementation is explored. The social capital components investigated are: social and institutional trust, social norms and social networks. This provides a first attempt to investigate the interconnections between these social capital components and different types of environmental policy instruments. Furthermore, social capital is connected to the constraints imposed by different instruments and the way that they are perceived by citizens.

An Overview of Corporate Social Responsibility in Greece: Perceptions, Developments and Barriers to Overcome

The objective of this paper is to provide an overview of corporate social responsibility (CSR) in Greece and present the challenges that need to be met in order to further promote socially responsible business behaviour in the domestic economy. This is the first attempt to provide a systematic analysis of CSR in Greece and adds to the existing pool of knowledge of CSR embeddedness in countries where CSR awareness is still rather low, a literature field that is still quite limited. Drawing from prior literature, the paper is built around three basic questions in relation to the Greek context: how is CSR perceived by Greek business professionals? How is CSR practised in Greece? And which issues evident in the modern domestic environment act as underlying barriers to the broader dissemination of CSR in Greece? The extant empirical work suggests that, while CSR in Greece appears to be developing, there is still scope for improvement and further diffusion of relevant practices. While some of the patterns shaping CSR in Greece have been analysed, much work still remains to be carried out in extending and deepening our knowledge in this part of Europe.

An analysis of social capital and environmental management of higher education institutions

Purpose – The purpose of this paper is to analyse the importance of the theory of social capital for the challenges presented during environmental management initiatives in higher education institutions (HEIs). In particular, the paper utilises the fundamental components of social capital theory and assesses a hypothesis that higher stocks of social capital result in benefits for environmental management of HEIs.Design/methodology/approach – An introduction of the concept of social capital and its components is presented followed by a brief review on its main connections with environmental policy and management in general. An analysis of the influence of each component on several issues occurring during the environmental management of HEIs follows.Findings – Through the analysis, it is claimed that social capital is a useful concept for the environmental management of HEIs and may significantly facilitate such initiatives.Research limitations/implications – The paper emphasizes the effect of community soc...

Investigating knowledge and perceptions of citizens of the National Park of Eastern Macedonia and Thrace, Greece

The designation and management of protected areas (PAs) is a challenging task significantly influenced by numerous parameters, both economic and social. In this paper, these issues are explored by means of an empirical survey in a PA of international importance in Greece: the National Park of Eastern Macedonia and Thrace (NPEMT). In particular, the survey explored the knowledge and perceptions of different interest groups concerning environmental issues in general, awareness of the restrictions imposed by the current management framework, benefits connected with the designation of the PA and willingness of individuals to pay for protection of the NPEMT. These interest groups were created depending on their level and type of involvement with PA issues. The results revealed a low level of awareness, indicating that further efforts should be conducted, both by the state and non-governmental organisations, to inform the local community and visitors about the existence of the PA and also the social and economic benefits resulting from its creation. Furthermore, the level of knowledge and perceptions of individuals about the NPEMT varies according to the social groups examined. Finally, individuals are willing to pay €94.08 annually for protection of the park, although there was a high percentage of protest responses.

A research design for mapping national CSR terrains

Most of the evidence on national progress in corporate social responsibility (CSR) relates to North America and Western Europe, making broad cross-national comparisons difficult. This study seeks to contribute to this end by developing a research design for CSR assessment in a national context. Drawing on prior theory and well-established research methods, developed in order to assess the multi-dimensionality of CSR, a research approach is proposed that can be applied to any country, regardless of the extent to which the notion has penetrated the domestic business sector. Such a research design can expand the existing pool of knowledge on national CSR patterns, inform managers on the national dimension of CSR and contribute to further identifying the relationship between cultural specificity and responsible business behaviour.

An Analysis of Corporate Social Responsibility (CSR) and Sustainability Reporting Assessment in the Greek Banking Sector

This paper aims to examine implementation of CSR in the banking sector by means of an analysis of the incorporation of environmental and social concerns into financial institutions’ decision-making, in order to evaluate the content of annual environmental (social or sustainability) reports published by Greek banks. It also analyses the various reporting strategies Greek banks adopt, as well as the emerging trends they tend to follow. A sustainability report assessment was implemented according to scoring systems based on the Global Reporting Initiative guidelines and the Deloitte Touche Tohmatsu sustainability reporting scorecard. The study has identified the fact that Greek banks finished in exactly the same position in the overall ranking with both scoring systems. However, the GRI requirements are very demanding for Greek banks while they seem to cover a greater number of the Deloitte Touche Tohmatsu requirements. The paper concludes by reporting on future CSR trends of the Greek banking sector, especially in the field of environmental and social strategies, as well as outlines some steps banks need to take in order to promote sustainability and thereby fulfil their stakeholders’ demands.

Priorities and perceptions of corporate social responsibility: Insights from the perspective of Greek business professionals

Purpose – The purpose of this paper is to inform the business management literature that focuses on the perceptions of business professionals towards the multidimensional and highly complex concept of corporate social responsibility (CSR). Design/methodology/approach – This study is based on a sample of 118 Greek business executives/middle managers having different functional positions. A questionnaire based on the works of Quazi and O’Brien (2000) and Welford et al. (2007) was designed and used for data collection. Findings – Key findings denote occupational health and safety, benign environmental management as well as responsible production methods as the top CSR priorities. Two different CSR viewpoints emerged from the factor analysis reflecting a pragmatic and a more socially responsive interpretation of corporate responsibility. Cluster analysis confirmed such contrasting perspectives allowing the partition of data in distinctive groups according to the relative inclination on either of the identifie...

Corporate social responsibility: a likely causality of the crisis or a potential exit strategy component? A proposition development for an economy under pressure

Purpose - – The purpose of this paper is to outline a set of propositions for the Greek business sector concerning the value of strategically adopting a responsible business behaviour. The recent economic downturn of the Greek economy stresses the need for redefining current business models, attitudes and practices. Design/methodology/approach - – The authors draw from prior literature on strategic corporate responsibility and build their arguments on the value of social responsibility as an important component of an exit strategy from the domestic economic crisis. Findings - – Promoting the social responsibility of business could yield win–win opportunities for Greek firms and have a positive effect on the regeneration of the national economy’s dynamics. Connecting the well-established strategic CSR literature with the specific handicaps of an economy under pressure, we point out that the current deep crisis can be alleviated by regaining the trustworthiness, supporting the competitiveness potential and enhancing the extroversion of the Greek economy. Practical implications - – Strategic options from which policymakers and managers can endorse the development of a CSR agenda as an exit strategy component are set forth. Such practical implications pertain to the creation of an enabling environment for strategic CSR implementation, an emphasis on CSR-related amelioration of competitiveness parameters and a redefinition of market orientation of domestic firms under the scope of socially responsible business behaviour. Originality/value - – An economic–business environment under extreme pressure is discussed; problems relevant to the Greek case are outlined while a new approach in the way of doing business is proposed.

Environmental management practices and engineering science: A review and typology for future research

Current literature describes a number of environmental management practices and cleaner production methods that facilitate different industrial sectors to address their various environmental impacts. The high number of present practices makes their use especially difficult and complicated. This paper aims to shed light on this field by providing a typology of those environmental management practices (such as environmental management systems, environmental indicators assessment methodologies, and cleaner productions methods) and their limitations. It also describes the strengths and weaknesses of using such tools and thoughts for future research.