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Recognising the enormous role business can and must play in helping
solve large-scale, global issues facing the world, eleven businessschools from around the world have formed a partnership: The Council
on Business & Society. Through our individual and collective efforts, we
strive to create and disseminate knowledge about those issues and train
future business leaders capable of and committed to solving them.

FOR FURTHER INFORMATION AND ENQUIRIES,PLEASE CONTACT:ESSEC Business School(France)

Mr. Tom Gamble
tom.gamble@essec.edu+33 134 439 656
FGV-EAESP (Brazil)

THE SCHOOLS THAT MAKE UP
THE COUNCIL ON BUSINESS & SOCIETY

Prof.& Deputy-Dean Tales Andreassi
tales.andreassi@fgv.br+55 113 799 7821
School of Management,
Fudan University (China)

EAESP

Mrs. Elsa Huang
hzhuang@fudan.edu.cn+86 212 501 1408

IE BUSINESS SCHOOL (SPAIN)

Ms. Kerry Parkekerry.parke@ie.edu+34 915 689 600

COUNCIL COMMUNICATION TEAMTHE COUNCIL ON BUSINESS & SOCIETY

Warwick Business School(United Kingdom)

Mr. Warren Manger
warren.manger@wbs.ac.uk+44 2476 572 512

Keio Business School (Japan)• ESSEC Business School, France, Singapore, Morocco• FGV-EAESP, Brazil• School of Management, Fudan University, China• IE Business School, Spain• Keio Business School, Japan• Monash Business School, Australia• Olin Business School, USA• Smith School of Business, Queen's University, Canada• Stellenbosch Business School, South Africa• Trinity Business School, Trinity College Dublin, Ireland• Warwick Business School, United Kingdom

Ms. Miyoko Kashimakashima@kbs.keio.ac.jp+81 455 642 441

SMITH SCHOOL OF BUSINESS (CANADA)

Ms. Amber Wallace
awallace@queensu.ca+1 613 484 7033

Olin Business School - (United States)

Ms. Jill Young Miller
Communications and Content Writer
jill.miller@wustl.edu+1 (314) 935-9456
Trinity College Dublin
Business School (Ireland)Compiled and edited by Tom Gamble & CoBS Editorial Team members:
Ana Sofia Bello, Michelle Diaz, Celine Sophie Lüdtke, Aymeric Thiollet

Ms. Claire Johnston
PR and Communications Officer
johnstc@tcd.ie+353 01 896 3204

Melissa Guillou
Head of Design

Matthieu Anziani
Illustrator© Council on Business & Society 2024 - ISBN: 978-2-36456-249-3
The information and contents of this magazine are the property of the Council on Business & Society and may not be reproduced, republished or edited
without the prior agreement of the former. Printing allowed for reading or educational purposes on condition that the sources are mentioned.

DESIGN TEAM

The partner schools share a commitment to and belief in the powerof academic excellence, collaboration, innovation, and transformative
leadership. Each is a recognised leader in management educationand offers a wide range of business-related degrees and executive
programmes.

/3

THE DEANS OF THE COUNCIL’S MEMBER SCHOOLS
DEAN AND PRESIDENT VINCENZO VINZI,ESSEC BUSINESS SCHOOL, FRANCE, ASIA-PACIFIC, AFRICA.
“At ESSEC, we believe that training students and participants for responsible leadership is key
for answering the challenges of a complex world. Together with the members of the Council on
Business & Society, we strive to promote responsibility so as to impact today’s economy andsociety, and shape tomorrow’s world.”

DEAN LUIZ ARTUR LEDUR BRITO,
FGV-EAESP, BRAZIL“Being recognized worldwide as a think-tank, FGV-EAESP not only produces academic research inmanagement and public policy, but also applies research via its close relation with the corporate
world. its participation in the Council on Business & Society enriches its global vision through themultiple perspectives generated by the Council’s initiatives.”

DEAN AND PROFESSOR XIONGWEN LU,SCHOOL OF MANAGEMENT, FUDAN UNIVERSITY, CHINA.
“The School of Management, Fudan University joined the Council to communicate, exchange andcollaborate with our global partners, absorb advanced management ideas and share China’s uniqueexperience. As a leading business school in China, we will make continuous efforts to drive themutual development of global management education and the social economy.”

DEAN LEE NEWMAN,IE BUSINESS SCHOOL, SPAIN“IE Business School’s mission and purpose are based on the pillars of academic excellence, innovationand entrepreneurship, technology, social responsibility and internationalisation. at IE we firmly
believe in the power of the entrepreneurial mindset to change the world for the better. we will keep
encouraging students through the cobs initiatives to explore social innovation and entrepreneurial
challenges with special emphasis on unconventional approaches to enduring social problems.”

DEAN AND PROFESSOR HIROSHI NAKAMURA,
KEIO BUSINESS SCHOOL, JAPAN“As the leading business school in Japan, it is our duty to investigate how business should maintaina balance with global societal issues. We desire to explain to the world what Japan has experienced
through rapid growth by means of the Council on Business & Society.”

DEAN AND PROFESSOR MIKE MAZZEO,
OLIN BUSINESS SCHOOL, UNITED STATESAt Olin, we train students to be values based and data driven. Individually, values based and data
driven are important traits of a great leader. Together, they are transformative. Olin advances theapplication of rigorous decision-making criteria balanced with a steadfast commitment to personaland societal values.

DEAN WANDA COSTEN,
SMITH SCHOOL OF BUSINESS, CANADA“It’s not enough to simply graduate good corporate citizens. We must prepare students to be leaders
who understand their role in society regardless of the sector they choose to work in: business,government, entrepreneurship or not-for-profit. At Smith, we are developing an impact mindset tohelp our students change the world.”

DEAN MARK SMITH,
STELLENBOSCH BUSINESS SCHOOL, SOUTH AFRICA“At Stellenbosch Business School we pride ourselves on our commitment to responsible leadership
through teaching, research and social impact. We are committed to making a difference throughout
our local, national and international ecosystems and proud to be members of the Council on
Business & Society.”

DEAN LAURENT MUZELLEC,
TRINITY COLLEGE DUBLIN BUSINESS SCHOOL, IRELAND“Located at the heart of a world-renowned university in the centre of Dublin, a European capital city andhub for global business, Trinity Business School is committed to “Transforming Business for Good” andethical leadership. We enable our Faculty, students, and graduates to focus on their moral compass
throughout their career and create a better planet, economy and society for future generations.”

DEAN ANDY LOCKETT, PROFESSOR OF STRATEGY AND ENTREPRENEURSHIP,WARWICK BUSINESS SCHOOL, UNITED KINGDOM“As a leading European business school at a world-class University, Warwick Business School iscommitted to developing ideas and people that shape how we do business. We believe in the powerof education to create the leaders the world needs to tackle societies’ great challenges, such as
global warming, ageing populations and increasing inequality.”

The Council on Business & Society

THE DEANS

/5

AND NOW... THE UN-SMART PHONE/EDITORIALW

hen one sees the rapid andaccelerating changes in information
technology nowadays, one may ask
oneself about the future of business education.
Many futurologists put forward different
scenarios, some of them feasible, some ofthem worrisome. Will business schools be
supplanted by online providers? Will businessprofessors will be replaced by AI? Will businesseducation exist at all? This editorial cannot
summarise all this ongoing and rich discussion.
But, if the past holds some lessons for the
future, one may still have some elements forreflection.
First, each technological breakthrough,powerful and amazing as it could have been at
its time, has been merely added to a growing
portfolio of pedagogical tools. New tools
have always find their place in the context of
already existing tools. For instance, distancelearning in higher education has existed
for decades (admittedly, by post), without“disrupting” conventional schools. And many
top business schools, while displaying theirlatest technology, still keep (and use!) old-style
chalkboards. Digital projectors complement,
instead of replace, the venerable piece of chalk.
At the same time, such an expanded portfolioof pedagogical tools leads to newer forms oflearning. The traditional lecture remains, but
it can sometimes be replaced by recorded
sessions. Which is never the case of caseteaching, where different discussions among
students and faculty arise during each session.
In case teaching, each session is different!
The same happens with business simulations,where different outcomes appear for eachsimulation run. Both cases and simulations
open the path for a more creative, adapted,
learning path, without abandoning time-tested
pedagogical approaches.
At the CoBS, we are doing our best to embrace
digital technologies, while maintaining abalance with face-to-face interactions. Both arenecessary, indeed indispensable for businesseducation. Our Advanced International
Certificate in Responsible Business Practices
may be an example in that sense.

It intends to provide the advances of the latest
digital technology (a global, online, digital
Sustainability and Strategy simulation), theinsights of top scholars (the collection oflearning modules crafted by colleagues ofdifferent CoBS member schools), and thevalue of personal interactions (the intensive
week study sessions and the student trimester
exchange). During this academic year, we are
currently running a pilot test of this Certificate,with the generous participation of colleagues
and students from member schools. We hopethat this Certificate can contribute to train
a much needed generation of responsible
business leaders worldwide.

The CoBS
Advanced International
Certificate in Responsible
Business Practices
CSR-Sustainability-ESG

EAESP

Learn more about the CoBS
Advanced International Certificate
in Responsible Business Practices

Professor Adrian Zicari,
Academic Director of theCouncil on Business & Society

The Council on Business & Society

EDITORIAL

6\/7

OUR CONTRIBUTORSBRAINS THAT HAVE BRAWNANSHUMAN SINGH SISODIAESSEC Business School

ANCA METIUESSEC Business School

FREDERICK DAHLMANN
Warwick Business School

STEFEN BRAMMERUniversity of BathJENS K. ROEHRICH
University of BathRALPH KOBER
Monash Business School

ADRIAN ZICARIESSEC Business School

NA FU
Trinity College Dublin

CARLOS RAMIREZESSEC Business School

JILL YOUNG MILLER
Olin Business School

ERIK DANE
Olin Business School

DANIEL MALAN
Trinity Business School

IOANA LUPUESSEC Business School

MAYRA RUIZ-CASTRO
Queen Mary Universityof London

BERNARD LECAESSEC Business School

AMANDEEP DHIR
University of Agdar

MOHD SADIQ
University of Otago

SHALINI TALWAR
SP Jain Institute ofManagement and Research

MOTOTAKA SAKASHITA
Keio Business School

PUNEET KAUR
University of Bergen

ROCHÉ SMITH RABIE

JAKO VOLSCHENK
Stellenbosch Business
School

CLAUDIA ARCHETTIESSEC Business School

CHRISTÈLE DELBÉ
KSAPA

HATIM ISSOUFALY
KSAPA© KOLDUNOVOUR CONTRIBUTORSBRAINS THAT HAVE BRAWNEDUCATIONOURCONTRIBUTORS& SOCIETY

The
The
Council
Councilonon
Business
Business& Society& Society

BRIAN KAITANO
Maseno University

SUSANA PEREIRA
FGV-EAESPQINQIN ZHENG
School of Management
Fudan

The Council on Business & Society

OUR CONTRIBUTORS

8\

/9

/CONTENTS
EDITORIAL / 5
OUR CONTRIBUTORS / 6-7

1056

LEADERSHIP &MANAGEMENT
12

MAKE SUFFICIENCY SEXYBY ANSHUMAN SINGH SISODIA

16

INCREASING REMOTE PROJECT TEAM SUCCESS WITHTASK BUBBLESBY ANCA METIU

20

IN THE GREEN PARADOX: ACHIEVING BALANCE IN
EMISSION REDUCTION STRATEGIESBY FREDERICK DAHLMANN, STEPHEN BRAMMER & JENS K.
ROEHRICH

26SENSEMAKING IN TIMES OF CRISISBY RALPH KOBER

BUSINESS, SOCIETY,
PLANET

32

58

38

64

THE MANAGER’S DILEMMA: PERFORMANCE AND THE
CHOICE BETWEEN TREATING TEAM MEMBERS EQUALLYOR EQUITABLYBY NA FUTANGO OF TENSIONS: HOW ARGENTINIAN ACCOUNTANTSMISSED THE BEAT FOR JURISDICTION IN SUSTAINABILITYREPORTINGBY CARLOS RAMIREZ & ADRIAN ZICARI44

INTEGRITY AS A STRATEGIC INFLUENCER IN
ORGANISATIONSBY DANIEL MALAN

48

LONG WORKING HOURS: FATALITY OR OPPORTUNITYFOR CHANGE?
BY IOANA LUPU, MAYRA RUIZ-CASTRO & BERNARD LECACONTENTThe Council on Business & Society

SUSTAINABLE CLOTHING: WHY DO WE BUY IT – AND WHYNOT?
BY AMANDEEP DHIR, MOHD SADIQ, SHALINI TALWAR,
MOTOTAKA SAKASHITA & PUNEET KAUR

80

DIGITIZING CERTIFICATION SCHEMES AND WORKING WITH
SMALLHOLDERS
BY CHRISTÈLE DELBÉ & HATIM ISSOUFALY86

THIRD CULTURE KIDS: HOME WITHOUT AN ADDRESSBY ROCHÉ SMITH RABIE

VICTIM-BLAMING ISN’T THE SOLUTION TO THE ALARMING
RISE IN FEMICIDE CASES IN KENYA
BY BRIAN KAITANO

70

90

UNLOCKING POTENTIAL: EXPLORING RESPONSIBLE
MANAGEMENT EDUCATION IN THE GLOBAL SOUTH
BY JAKO VOLSCHENK

76

DISTRIBUTION AND SUPPLY CHAINS: MAKING THEM
GREENER WHILE MORE EFFECTIVE
BY CLAUDIA ARCHETTIDISRUPTIVE INNOVATION FOR THE CIRCULAR ECONOMY:
THE EXAMPLE OF BRAZILIAN START-UPS
BY SUSANA PEREIRA, SIMONE SEHNEM, TAIS PROVENSI &TIAGO HILÁRIO HENNEMANN DA SILVA

94

YIN-YANG BALANCING BETWEEN THE EAST AND THE WESTBY QINQIN ZHENGThe Council on Business & Society

CONTENT/ 11

12

MAKE SUFFICIENCY SEXYBY ANSHUMAN SINGH SISODIA

16

INCREASING REMOTE PROJECT TEAM SUCCESSWITH TASK BUBBLESBY ANCA METIU

20

LEADERSHIPMANAGEMENT

IN THE GREEN PARADOX: ACHIEVING BALANCEIN EMISSION REDUCTION STRATEGIESBY FREDERICK DAHLMANN, STEPHEN BRAMMER& JENS K. ROEHRICH

26

SENSEMAKING IN TIMES OF CRISISBY RALPH KOBER

32

THE MANAGER’S DILEMMA: PERFORMANCEAND THE CHOICE BETWEEN TREATING TEAMMEMBERS EQUALLY OR EQUITABLYBY NA FU38

TANGO OF TENSIONS: HOW ARGENTINIANACCOUNTANTS MISSED THE BEAT FORJURISDICTION IN SUSTAINABILITY REPORTING
BY CARLOS RAMIREZ & ADRIAN ZICARI44

INTEGRITY AS A STRATEGIC INFLUENCER IN
ORGANISATIONSBY DANIEL MALAN

48© ORBON ALIJA

LONG WORKING HOURS: FATALITY OR
OPPORTUNITY FOR CHANGE?
BY IOANA LUPU, MAYRA RUIZ-CASTRO &BERNARD LECA

The Council on Business & Society

LEADERSHIP & MANAGEMENT

/ 13

Here's my grandvision: let's redefine
what's sexy anddesirable. Let's turnsustainability into
the headliner.

MAKE SUFFICIENCY
SEXY

Anshuman Singh Sisodia,
ESSEC MSc. in Sustainability
Transformation student, andExternal Sustainability Consultant
at Colas, explores our desire to buy,
and proposes an original solution to
make us slow down and green faster.

P

icture this: Sitting in the last class of the year, the air
is filled with a mix of anticipation and exhaustion. My
mind is abuzz with thoughts of synthesizing all that
I've learned throughout the year. Suddenly, amidst the familiar
hum of discussion, a single phrase pierces through the haze:"You have to make it sexy."
Intrigued, I snap back to my attention as my Sustainability
Economics professor continues, asserting that the mere shift
towards renewable energy and unprecedented efficiency
levels won't suffice for a successful and just transition. Witha dramatic pause, he delivers the bombshell: "No matter how
many strides we take in renewable energy, regardless of oursystemic efficiency, we won't hit the bullseye in time unless
we make 'Sufficiency Sexy'
What did he mean by sufficiency? IPCC defines it as a set ofpolicy measures and daily practices that avoid the demandfor energy, materials, land, water, and other natural resources
while providing well-being for all within the planetary
boundaries.

© MICROSTOCKHUB

THE QUESTION IS, HOW DO WE MAKE
SUFFICIENCY SEXY?
It's a provocative question. In this hyper-consumeristic world,
where excess symbolizes success and constant upgrades
are the pursuits of happiness and social status, how cansufficiency find its place?

The Council on Business & Society

LEADERSHIP & MANAGEMENT

14 \

/ 15

GREEN APPLES?

When we look at mobile phones, a recent report fromthe World Economic Forum reveals an intriguing fact
– there are more mobile phones than people in theworld! Surprisingly, according to the New York Post,
approximately 20% of Americans would willingly go
into debt to acquire a new iPhone.

PROGRAMMED TO SEEKREWARD?

What if your current iPhone's Apple logo is a chameleon?
Don't stress, I love the logo as much as you do, but with alittle twist… Consider this proposal: what if our beloved Apple
logo, usually silver, decides to play the chameleon and turns
greener each year you stick with your phone? The longer you
hold onto your current iPhone, the greener it grows until its
scientifically defined end cycle.
Instead of discussing HOW SEXY your latest iPhone is andsubconsciously taking pride in buying the latest model, theconversations would be about how green your iPhone is.
Celebrities like Taylor Swift confidently showcasing theirprogressively greener Apple logos, all while donning outfits
from the previous week with an air of nonchalance.

You may be wondering what drives such behaviourin us. Let's be honest – I've found myself lured by theappeal of the latest iPhone, even though my current
one is perfectly functional. Why are we all so eager todiscard the old for the new? Simply put, the newest
gadget has always been downright sexy!

It's about embracing a subtle change, making sustainability
the focal point of our interactions, and finding pride in thelongevity of our choices. It’s about moving away from therelentless pursuit of the latest models and diving into earnest
discussions about the environmental impact of our gadgets.

BUT WHAT MAKES IT SEXY?

Here's my grand vision: let's redefine what's sexy anddesirable. Let's turn sustainability into the headliner. Insteadof the quick thrill of a new purchase, let's find joy in the lasting
beauty of sufficiency and the enduring tales our products cantell.

Is it its upgrade in design, or its innovative features?
Or is it our addictive consumer behaviour? The
behaviour to buy the latest model may also be driven
by neurological reward processes which release
dopamine after the realisation of human desires forsocial belonging and status. According to scientists,
this reward system is as addictive as drug addiction.
In fact, according to the neuroscientist Sundeep Teki inan article for WEF, a neuroimaging study reveals that
Apple products activate the same parts of the brain in
its fans as religious images trigger in a person of faith.
This fad of purchasing unnecessary items contributes
significantly to the harmful effects on both current
and future generations. Indeed, hyper-consumerism
is a leading cause of breaching many planetary
boundaries. The Columbia Climate School highlightsthat household goods and services production andusage alone account for 60% of global greenhouse gas
emissions.
Thus we can’t emphasise enough the importanceof sufficiency in our fight against climate change.
However, the question remains How do we makesufficiency sexy and desirable? Coming from amarketing background, I can propose building new
and responsible narratives. Narratives which move theworld in the right direction.

SLOW DOWN, GREEN FAST

I'm aware this might not align with the current businessmodels of many companies in fast fashion and rapid tech.
But that is our cue to stop and think that in quest of rapid
growth, we might have missed something profound andfoundational. We need to revisit structures, functions andnarratives which propel the business and society built on
rapid growth and fast consumerism. We need to discover thejoy in slow and longer-lasting innovation.
As they say, every growth is not progress; what if true
progress lies in being slow and sufficient? I want to bepleasantly surprised. ///KEY TAKEAWAYS ufficiency is a set of policy measures and dailySpractices that avoid the demand for energy, materials,
land, water, and other natural resources whileproviding well-being for all within the planetary
boundaries.
 e consume tirelessly. As an example, the WEF
Wreports that there are more phone in the world thanpeople. The New York Times reports that 20% of
Americans would willingly go into debt to acquire a
new iPhone.
 ur desire to buy may be linked to neurological reward
Oprocesses and the release of dopamine after therealisation of human desires for social belonging andstatus.
 euroscientist Sundeep Teki reveals that AppleN
products activate the same parts of the brain in its
fans as religious images trigger in a person of faith.
 he Columbia Climate School highlights thatThousehold goods and services production and usage
alone account for 60% of global greenhouse gas
emissions.
 shift in behaviour is required to address climateA
crisis – from the pursuit of the latest models to
discussion on the environmental impacts of ourpurchases. A slow down on rapid consumption inorder to quicken the pace of sustainability.
 rom a marketing perspective, a way to renderFsufficiency sexy and desirable is to build new andresponsible narratives, with innovative tweaks to
products to reward the sustainable nature of ourpurchase and our longer-term possession of them.

© XAVIER LORENZO

 e need to redefine the indicators of success andW
progress.

LEADERSHIP & MANAGEMENTThe Council on Business & Society

The Council on Business & Society

LEADERSHIP & MANAGEMENT

/ 17

The post-COVID
era has ushered in
hybrid work models,offering flexibility
but challenging
group engagement.

INCREASING
REMOTE PROJECTTEAM SUCCESSWITH TASK BUBBLESIn the ever-evolving landscape of
professional collaboration, Professor
Anca Metiu, ESSEC Business
School, unveils critical insights into
enhancing group engagement for
remote project teams. This spotlighton her research included in the RoutledgeCoBS book The Employee and the PostPandemic Workplace focuses on theconcept of "task bubbles," shedding lighton the intricate dynamics that contributeto project team success.
Related research: Task Bubbles, Artifacts, Shared Emotion,and Mutual Focus of Attention: A Comparative Study of theMicroprocesses of Group Engagement. Anca Metiu, Nancy
P. Rothbard. Organisation Science, https://doi.org/10.1287/
orsc.1120.0738

NAVIGATING THE WAR FOR
TALENT: BEYOND RECRUITMENT TOCOLLABORATIONA© MARRIO31

s organizations vie for top talent in an era where
technological accessibility levels the playing field,
success extends beyond recruitment to effective
collaboration. Today's workforce seeks compatibility with acompany's culture, emphasizing a positive atmosphere that
fosters both personal and professional growth. Recruiters
recognize the importance of soft skills, shifting focus to traits
like willingness to learn and collaborative aptitude.

The Council on Business & Society

LEADERSHIP & MANAGEMENT18 \TASK BUBBLES: MICRO-PROCESSESFOR MACRO SUCCESSAt the heart of successful group engagement lies theconcept of "task bubbles" — imaginary spheres formed byteam members intensely focusing on a specific task. This
concept, inspired by psychologist Mihaly Csikszentmihalyi's
concept of flow and from sociologist Randall Collins’ theoryof interaction rituals, explains how deep immersion in the task
at hand occurs. Notably, task bubbles maintain a strategic
porosity, facilitating contributions from relevant stakeholders
while keeping distractions at bay.

ARTEFACTS AND EMOTIONAL BONDS:AMPLIFYING COLLABORATION
Extended oral discussions can lead to fatigue and inefficiency.
Enter artefacts—whiteboards, computer screens, andvisual aids that sustain mutual focus over time. Researchunderscores that groups employing task-related artefacts
outperform those without, showcasing the effectiveness ofvisual aids in problem-solving processes.
Shared emotion emerges as another pivotal aspect of
successful group engagement. Serving as both motivatorand outcome, a team emotionally invested in a problem
outperforms those perceiving the task as mere duty. The
emotional reward upon completion not only reinforces focus
but sets the stage for future successes.

CATALYSTS OF GROUPENGAGEMENT: A HOLISTICAPPROACH
While task bubbles and their associated micro-processes
form the foundation, catalysts at various levels contributeto group engagement success. At the individual level,
engagement, focus, and motivation are pivotal but require
healthy interactions to activate group engagement fully.
Informal, frequent interactions characterize the interactionlevel catalysts. Finally, at the project level, a compellingand visionary direction aligns with the modern workforce's
demand for purpose in their tasks.

ADAPTING TO HYBRID WORKMODELS: TASK BUBBLES IN THE
POST-COVID ERA
The post-COVID era has ushered in hybrid work models,offering flexibility but challenging group engagement.
Task bubbles, artefacts, and shared emotions emerge as
indispensable tools for remote teams, providing a structured
framework for collaboration and maintaining the humanelement of shared experiences.

#6

EXECUTIVEEDUCATION
PROGRAMSREFLECTING ON COLLABORATIVEDYNAMICS: A CALL TO ACTION
As organizations navigate the evolving dynamics of remotecollaboration, Professor Anca Metiu's research offers a
blueprint for success. By embracing and implementing
the principles of task bubbles, leveraging artefacts, andnurturing shared emotions, organizations can cultivate acollaborative work environment where talent not only exists
but thrives, ensuring sustained success in a rapidly changing
professional landscape. ///DON’T WAIT
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 atalysts at individual, interaction, and projectC
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LEADERSHIP & MANAGEMENTThe Council on Business & Society

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/ 21

The expectation
for companies toreduce emissions
is extremely
challenging forthem to satisfy.

IN THE GREEN
PARADOX: ACHIEVINGBALANCE IN
EMISSION REDUCTIONSTRATEGIES

Professor Frederick Dahlmann,
Warwick Business School,
together with colleagues Stephen
Brammer and Jens K. Roehrichof the University of Bath explore
the paradox of recent demands fortransparency from corporations on theirgreenhouse gas emissions
Related research: Navigating the “performing-organizing” paradox:
tensions between supply chain transparency, coordination, andscope 3 GHG emissions performance, Frederik Dahlmann, Stephen
Brammer and Jens K. Roehrich, International Journal of Operations& Production Management, Emerald Insight, DOI 10.1108/
IJOPM-09-2022-0622.

EMISSIONS REDUCTION:
TRANSPARENT REALITIESIn the past decade, we have seen a plethora of companies
called out for unsustainable practices whether thesecompanies range from SMEs to large multinationals. Thisis partly due to the emergence of consumers and buyers as
a strong force for change, especially regarding sustainability.
The popular conclusion is to demand more transparency
from companies to be able to hold them accountable.
Transparency is understood as a critical first step towards
improving carbon performance. But are there any drawbacks
that come with this call to increased transparency?

© BIM

Profs. Dahlmann, Brammer, and Roehrich unveil an organizingperforming paradox that presents the pitfalls of transparency
for a corporation. Indeed, companies are caught in a position
where they are unsure whether this transparency is beneficial
for the company and its operations even when there is highdemand to do so. In this light, the study offers valuable insights
into the connections between supply chain transparency, andsupply chain coordination, and how they influence a company's
indirect greenhouse gas (GHG) emissions.

The Council on Business & Society

LEADERSHIP & MANAGEMENT

22 \

/ 23

GREENING THE SUPPLY CHAINTENSIONS UNVEILED
The growing demand for transparency has become
another responsibility that is expected of companies.
Monitoring and reducing indirect emissions are
key measures of sustainability performance thatcompanies are now expected to balance. But, has thispopular demand been proven to improve sustainability
performance? Unfortunately, there is no agreementon whether such transparency leads to any progressin decreasing carbon emissions. However, research
indicates that enhanced transparency indeed has
the capacity to result in long-term improvements insustainability performance.

© JOSTAPHOT

Tensions arise between societies, organizations, andcompanies most notably because the expectation forcompanies to reduce emissions is extremely challenging
for them to satisfy. Research shows that companies
that provide this transparency tend to already havea relatively low carbon footprint, implying that they
may be influenced by the perception of their overall
GHG footprints when deciding to disclose additionalemissions data. Moreover, effectively handling indirect
GHG emissions demands a level of coordinationand collaboration that may conflict with the scrutiny
and governance levels mandated by transparency
initiatives. This ultimately makes it more complicated forcompanies to be willing to comply, potentially putting at
risk their image and positioning with competitors. One
solution to this is that organizations and societies thatwish to reduce their companies’ GHG emissions must
understand how each company operates and fabricate
more customized guidelines to address firms’ needs tocreate a more sustainable approach to their business.

LEADERSHIP & MANAGEMENTThe Council on Business & Society

Profs. Dahlmann et al. find that general green supply
chain management (GSCM) plays a significant rolein impacting a company's emissions by fostering
environmental awareness and engagement throughout
the company. This is achieved through the establishmentof collaborative relationships with suppliers,
concentrating on methods to enhance and comprehend
their environmental footprint.
Indeed, studies indicate that the most robust andnoteworthy correlation with a company's choice todisclose transparency on GHG emissions originates from
GSCM practices. Cooperating with these practices leads
companies on a path to a more sustainable corporation
by implementing sustainable technologies, educating
and training employees, and including environmental
concerns in contracts with suppliers. And these
responsibilities and practices help to guide firms towards
more transparent supply chain relations.
As such, the findings of this study imply that companies
should establish efficient processes tailored to achievesustainability objectives, where the processes of supply
chain transparency and coordination directly impact
performance outcomes. It also suggests firms take along-term perspective and effectively communicate
the differences involved in reporting their emissions
performance to avoid unwarranted criticism.

The Council on Business & Society

LEADERSHIP & MANAGEMENTThe Executive MBA

SUSTAINABLE SUPPLY CHAINS: FROMTHEORY TO PRACTICE
Being one of the first to apply paradox as a meta-theory toa large-scale quantitative analysis of firms’ supply chain
sustainability, Profs. Dahlmann, Brammer, and Roerichacknowledge that there is still a lot to learn regarding thissubject. Further studies are needed to focus on specificindustries and firms located in other parts of the world. And
there are different factors and regulations that are present
in certain industries and countries that have an influence
on a firm’s sustainability practices and the demand fortransparency.

For theChangeMakersOn an internal level, managers are advised to understandthe features of this tension or paradox, as it influences theperception and management of emissions performance.
Negative perceptions of a firm’s performance should be
anticipated – and communicated internally and externallymore clearly to avoid unnecessary and preventable tensions
with stakeholders and their demands.

TRANSPARENT TRANSITIONS
Recognizing the paradoxical nature of sustainability efforts
in supply chains is vital for companies navigating thechallenges posed by the climate crisis and other sustainability
matters. As we witness a surge in firms facing criticism forunsustainable practices, fueled by an increasing demand fortransparency from buyers and other organizations, the needfor effective communication becomes evident. For Frederik
Dahlmann et al., firms would be wise to anticipate andaddress negative perceptions of their performance, extending
clear communication not only to supply chain partners but
also to customers, investors, and other stakeholders.
But while collaborative coordination is essential on a global
scale, individual companies are deterred from transparent
reporting due to potential damage to external perceptions.
Creating a delicate balance between transparency andmanaging external perceptions is crucial, demanding
strategic communication and a unified commitment tosustainable practices across industries and borders. ///KEY TAKEAWAYS
 .Tensions in Sustainability Expectations:
1Companies face tensions in meeting societal
demands for emission reduction, with studies
suggesting that increased transparency may leadto long-term sustainability improvements.
 . Influence of Green Supply Chain Management
2(GSCM): Green supply chain practices
significantly impact firms' indirect emissions,promoting environmental awarenessand collaboration with suppliers.
 . Paradox Theory and Long-Term Perspective:
3
Applying paradox theory, the study suggests thatwhile transparency may temporarily make firms
look worse compared to competitors it is also anecessary precondition for improving supply chain
practices and reducing environmental impacts.
 . Communication and Perception Management:
4
The article emphasizes the importance of effective
communication in managing perceptions internallyand externally. It recognizes the delicate balance
required between transparency and managing
external perceptions to avoid unnecessary tensions
with stakeholders, including customers, investors,
and supply chain partners. Strategic communicationis crucial for companies navigating challenges posedby the climate crisis and sustainability matters.

Our Executive MBA is the perfect way
to learn face-to-face without the needto step out of full-time work. Study
part-time in Warwick or London.
W wbs.ac.uk/go/GVExecMBA

/ 27

When a participatory
approach tosensemaking
was engaged, thedecisions that werearrived at were
followed through.

SENSEMAKING IN
TIMES OF CRISIS

Ralph Kober, Associate Dean
Programs and Professor ofManagement Accounting at
Monash Business School,pays a visit to the CoBS where
he is interviewed by Professor
Adrian Zicari, ESSEC Business School,on research that grew from impact
measurement to observation of real-timecrisis management during the COVID
pandemic in Australia.
Related research: Coordination in a not-for-profit organisation during
the COVID-19 pandemic: organisational sensemaking during planningmeetings, Ralph Kober and Paul J. Thambar, Accounting, Auditing &Accountability Journal, Emerald Insight.

View the video version of this interview.

Adrian: Hello. Here we welcome Ralph Kober from Monash
Business School, Melbourne, Australia. Welcome, Ralph. Thankyou for being here today.
Ralph: Thank you very much for inviting me, Adrian.
Adrian: Today I would like to talk with you about your recent
research paper about a food relief association in Australia. It'sa very interesting paper and I like the paper for several reasons.
One is because it's a case study done in a very unusual
situation.

© ORBON ALIJA

Ralph: Yes, definitely. We're very fortunate actually that the
food relief association contacted us in February to do an
impact evaluation. It's a unique organization in that they havea different model of food relief. They actually give people aweekly box of fruit, vegetables and bread for 40 weeks, and

The Council on Business & Society

LEADERSHIP & MANAGEMENT

28 \

/ 29
they operate through primary schools as opposed to the
traditional food bank approach where people have to come to acharity and get one-off lots.

FROM IMPACT MEASUREMENT TO
MANAGING THE COVID CRISIS
They didn't have any idea of whether their approach worked,
or what the benefits were. So they contacted us to develop
a social impact measurement framework and to evaluate
the benefits of their program. We commenced that workin February 2020, and then in March 2020 the whole worldchanged due to the pandemic and lockdown. We had to put
the project on hold, but then we became aware that all their
meetings had moved online because of work-from-home
restrictions, so we asked if we could sit in on their meetings.
The organization was great. They let us observe all their
meetings. And as researchers, we were very fortunate that
we could go online and observe all their meetings online –especially because all prior research and accounting thatlooked at crises had all been retrospective – it was always
researchers interviewing managers or surveying managersof past events. We were very fortunate and made the bestof a really bad situation in observing in real time how thisorganization was coming to terms with the COVID-19
pandemic and the crisis. As such, we observed the crisis as it
unfolded.
Adrian: Yes, a crisis during the crisis. And during the “battle”.
Ralph: Yes, that’s right.
Adrian: Do you imagine that the results would have beendifferent in another situation or perhaps, given that we live in
VUCA times, that crisis is permanent nowadays?
Ralph: Yes, that's a good question. I've been thinking aboutthat actually. I believe it probably depends on the operating
environment that a company or business faces. For a businessthat's operating in a high uncertainty environment, I think theresults would probably hold, as you said, in these VUCA times
and constant change.
A lot of companies are faced with high levels of uncertainty.
They're in this constant mode of having to deal with minicrises as they unfold. On the other hand, for companies thatare operating in low uncertainty environments, where it’sbusiness as usual, I think the results probably wouldn't holdfor those companies. I think it's dependent on the operating
environment.

USING ACCOUNTING TO GUIDEDECISIONS© FLY VIEW PRODUCTIONS

Adrian: In your paper, performance indicators play a key role.
Could you tell us about them?

organization – triggered sensemaking. This means that
accounting information was being used by the managers in
the organization to understand the impact that the COVID-19
crisis was having on the charity. They were using performance
reports in terms of the number of food packages, boxes
delivered, and comparing it to forecasts.
They were also using forecast information like accounting cash
flows and how much cash reserves they had left before theywould run out of money. This information was triggering thesensemaking process, and it was being used by people within
the association to understand the impact on the charity. It
made it real to the people in terms of the impact of the crisis.

LEADERSHIP AND SENSEMAKING
Adrian: The interesting point of the research paper is the role of
the CEO, the leader of the organization, who at some point has
a more top-down view of sensemaking, and then, as the crisis
unfolds, changes his approach.
Ralph: Yes, that’s right. I think this was probably due to the factthat no one really knew what was happening. The COVID-19
pandemic was a crisis that none of us had ever experienced
previously, and that had those dual health and economic
aspects. In times of uncertainty, the initial reaction of a lotof leaders is to make unilateral decisions – and in the of theassociation, the CEO did just that. We observed that in theinitial meeting in May when Australia was coming out of its
first lockdowns.
I think there was probably a sense of optimism, and there werediscussions about how the organization should fund or how
the charity should fund itself. He was adamant that they should
continue their current model of funding where they wereprimarily reliant on one corporate donor who was donating
90% of their funds. Then as times changed, he understandably
changed his mind as well.
New information came to the fore, and we saw that in June
2020 at the association’s June meeting. The state of Victoria
in Australia had entered its second lockdown. People started
realizing that COVID wasn't going away. It was going to be here
for a while. At one of the meetings in June, the chief operating
officer presented his cash flow forecast, and it showed theorganization only had three months' worth of cash reserves tosurvive.
Understandably, the CEO then realized that he had tochange his mind. He changed his position and realizedthat the organization had to diversify its funding. Then they
started looking for philanthropic organizations, doing publiccampaigns and stuff. Also at this time, we observed that, as
you said, it became a lot more participatory as well. Therewas what we call guided organizational sensemaking, where
different people, different managers, would sense give and all
debate about what their preferred position was and what theirpreferred decision was. There were very interactive levels of
discussion taking place.

Ralph: What we observed in the paper was that accounting
information – and in particular performance reports for thisLEADERSHIP & MANAGEMENTThe Council on Business & Society

The Council on Business & Society

LEADERSHIP & MANAGEMENT30 \In the guided sensemaking, where all the organizational actors
were trying to impose what they thought the preferred option
was on the others, and there was a lot of debate, we saw thatthey were drawing on accounting information to try and argue
for their side of things. In that one form of sensemaking, we
did see a lot of use of accounting information. We think it wasto try and convince others – a need for some sort of device
to try and convince people – and they were using accounting
information to try and play that role of convincing others.
Adrian: I think it's not the first time that you’ve work with thiskind of organization. From the beginning of the process of
research to the end, did you have any surprises? Were there
things that you never expected to happen?

© ONUMA INTHAPONG

Ralph: I suppose the biggest surprise was the COVID
pandemic. As I mentioned, for this organization, we had
actually only just commenced working with them in February
2020. It was a very new organization. I suppose in terms ofsurprising, one of the things we didn't notice which we've
written about in another paper, is the extensive use they madeof accounting information.

We also observed what we called reflexive sensemaking,which is a new sensemaking approach which only come into
research literature in 2021. It's very unique. It's where theCEO realizes that the organization needs to change, but isn't
sure of what the change needs to be. We saw a lot of that inthis organization because the crisis was so unusual that the
CEO knew that they had to change but didn't know what thesolution was.
He actually guided others within the organization. We saw thatat meetings where there was a lot of debate and discussion
about what should happen, but the CEO never imposed his
view. In both these instances, when this participatory approachto sensemaking was engaged, the decisions that were arrived
at were followed through, and they didn't change.

DATA AND PERFORMANCE
INDICATORS AS A TOOL FOR
DEALING WITH CRISIS
Adrian: All these processes, in a sense, were supported andaccompanied by performance indicators. Is that right?
Ralph: Yes. Every single aspect of sensemaking that
we observed was all due to accounting information.
Indeed, accounting information triggered the need for thissensemaking. The performance reports, the cash flow
forecasts all made it real to the managers within the charityof what the impact of COVID-19 was on the organization.
Interestingly, in the restrictive sensemaking – where the CEO
imposed what his position was – and even in the reflexive
sensemaking – where the CEO guided the managers –accounting information didn't play any further part in theprocess. It triggered the need for sensemaking, but it wasn't
involved in the sensemaking.
LEADERSHIP & MANAGEMENTThe Council on Business & Society

MONASH BUSINESS SCHOOLA TRUSTED PARTNER TO BUSINESSEngaging with industry and policymakers.
Creating meaningful solutions.
Developing future leaders.

A lot of prior research in charities has said that accounting
information is not used that much by charities, or it's not that
useful. We did notice that this charity had very well-establishedfinancial reporting systems in place, even prior to the crisis. In
another paper, we talk about how we believe that this actually
helped the organization, so that when the crisis hit, they had allthese measures that they could actually draw upon.
That then allowed them to have this information to use
in sense-making processes. Interestingly, I've just read aworking paper from someone else that actually looks at ahealth department in Australia, and it shows that that wasvery different. They didn't have the accounting information
prior to the crisis. When the crisis hit, the first thing theyneeded to do was actually establish the measures to gain that
understanding, whereas in the case of the charity we wereanalysing they had that. That gave them that advantage to help
navigate the crisis.
Adrian: So, accounting can serve a purpose. After all, it's notjust merely a legal obligation but can also be a useful tool. It's
important to claim that accounting can help.
Ralph: Oh, definitely. That's one of the things that we talk about
in the first paper that we wrote on this organization. The actualrole that accounting information plays, the very importantrole that it played in navigating the crisis because the charity
had accounting systems in place so that when the crisis
hit, they could draw on accounting information to gain that
understanding of the impact of the crisis.
Adrian: Thanks a lot for your visit, Ralph.
Ralph: Thank you very much, Adrian. It's been great talking toyou.

monash.edu/business/ 33

THE MANAGER’SDILEMMA: PERFORMANCEAND THE CHOICE
BETWEEN TREATINGTEAM MEMBERS EQUALLYOR EQUITABLY

Leaders aspiring
to enhance theircompetence asconfident paradox
navigators should
embrace anexperimental mindset.

Professor Na Fu, Trinity Business
School, Trinity College Dublin.

Abstract: The line manager’s role is crucial in implementing HRM
strategy, how it is done and how it its perceived by team members.
Consistency is important in terms of extent to which line managers
implement HRM and is beneficial to both team and organisation
performance. It is also how a line manager implements HRM thatcounts. Here, there is a dilemma – to follow an approach of equal
treatment that emphasises the collective, or equitable treatmentthat emphasises the individual. Both have beneficial outcomes. This
research on managers and consultants in a large consulting firmcomes to the conclusion that a seemingly paradoxical, simultaneoususe of both approaches leads to positive team member perceptionsof fairness, improved collective and individual performance, andimproved sustainability for both teams and the organisation.

Being a line manager is no simple job. For motivatingand enabling your team to perform well is crucial inreaching objectives and contributing to the long-term
strategy, health and results of your company or organisation.
Dilemmas pop up every day and in many forms. Take theexample of training. Do you offer a course in a key skill toall of your team members or those you have identified ashigh potential and high-performing? Which decision would
cause satisfaction and motivate – or inversely dissatisfy andsour commitment further down the line? And to whom? The
collective, or the individual? The answer is not easy and forms
something of a paradox.

© EONEREN

This research by Professors Na Fu of Trinity Business
School, Trinity College Dublin; Patrick C. Flood of Dublin City
University; Denise M. Rousseau, Carnegie Mellon University;
and Tim Morris; University of Oxford, explores the issue
across several dimensions, studying 171 employees andtheir line managers in 60 consulting project teams in a large,
international service provider.

The Council on Business & Society

LEADERSHIP & MANAGEMENT

34 \

/ 35

The skills, knowledge and output employees provide are an
essential part in helping an organisation achieve sustainable
competitive advantage – and this is accentuated for firms
working in the knowledge economy. As such, managing
these employees and resources in an effective way throughimplementing HRM strategies is critical for the firm.
Typically, HRM – be it allocating resources, teamcomposition, skills and training, or rewards to name but afew – consists of intended HRM: that is, strategies created
and developed by senior management for the organisation
to employ to achieve optimal performance. However, what is
intended is not necessarily actual HRM – what line managers
in fact manage to, or choose to, implement. A further
dimension is added to the effectiveness of these strategies
in the form of perceived HRM – how employees see and live
these strategies.
It is here that the role of the line manager is key, acting as a
type of hinge or interface between the intentions cascaded
down from top management to how team members actuallyperceive these and accordingly perform on the ground. This
research from Na Fu and colleagues seeks to step backfrom previous studies which focused more on the what of
HRM – the strategies themselves – to the extent to whichline managers implement HRM strategies, how they do it, andhow these managers’ team members react as a result.
The extent or degree to which line managers implement HRM
strategy is important in that many studies have indicated apositive correlation between this and firm performance andeffectiveness. In the medium and long terms, it has beenfound to decrease staff turnover, improve job performance,and lead to more employee involvement in decision-making.
Moreover, on a team-level, the extent of implementation has
also been found to lead to better outcomes – for example, an
improvement in knowledge and skills, improved corporation
between co-workers, win-win behaviours and even what is
termed greater team viability – that is the potential for a teamto stick together, work together and achieve collective results.
But in addition to the extent of implementing HRM strategies,
comes the dilemma of how to implement them. Should line
managers think collectively and treat their resources equally
and as a whole? Or should they treat their people equitably
and as individuals?

TREATING TEAM MEMBERS EQUALLY
So, how managers allocate resources and opportunities
has an effect on their team members’ perception, attitudeand behaviour towards the manager, team and wider
organisation. As the word ‘team’ suggests, it is a collective
body of individual parts that form a whole. Treating these
individuals equally seems to be a valid strategy to adopt. And
when speaking of equally, then the word consistency may
be linked to it. Indeed, research has shown that consistency
is a powerful aspect of HRM implementation, implying
LEADERSHIP & MANAGEMENTThe Council on Business & Society

standard, same treatment across the board. Going further,
the attributes of consistency include implementation that is
free of bias, representative of the stakeholders concerned,
and that is finally and importantly continuously in line withethical norms. And indeed, studies have shown that whenjobs are interdependent – each job function relying on others
to achieve a result – treating your people equally boosts
productivity.
However, consistency over time represents a challenge forline managers. Not only do they have to be constantly awareof senior management’s intended HRM strategies as they
are developed and pushed out through the organisation, they
have to understand them – as well as consistently applying
them on a daily basis.
If the manager gets it right, the benefits can be great.
Consistency leads to alignment, and therefore effectiveness,
employees seeing a message that is clear, coherent,
fair and in line with their firm’s values, procedures andprocesses. Treating everyone equally also has the effectof snipping favouritism in the bud – the appearance of
which can lead to feelings of unfairness and jealousy,
not to mention subsequent drop in motivation and future
resistance to managerial initiatives. In short, equality strikes
deep in people’s perceptions of justice and leads to bettercollaboration between co-workers and team members.
The flip side to the coin – inconsistency – causes confusionand difficulty in understanding the legitimacy of HRM
practices within the firm. Employees may counter this with
opting out of the benefits and opportunities offered by theorganisation, dissatisfaction and discontent, less engagement
and eventually an increased wish to leave the organisation.

TREATING TEAM MEMBERS
EQUITABLY
The other side to the dilemma is focusing on the individual– and treating team members equitably. Here, the line
manager is responsive to individual differences, in particularregarding team members’ individual contributions andperformance. The logic behind this is that individual teammembers can vary in the volume and quality of contributions
to the whole – the team, or company. And this is also an
important dimension to line management implementation of
HRM strategies. If a specific team member achieves great
results, then it would only seem fair to reward this person insome way. And for individuals themselves, fairness to each
one necessarily involves equitable sharing of recognition,
resources and opportunities.

However, a red flag to raise would be that of the very
difference between individuals – gender, culture, character,education and work experience all serving to highlight anindividual’s difference and value – but at the same time
highlighting the fact that these very differences might meana different perception for each of what equitable treatment
consists in. Would a bonus mean more to an older oryounger employee, modest or pushier employee? Would afemale team member view customised coaching as greater
recognition than specialised training?
Here again, previous research has shown that overall, whenline managers implement HRM, equity helps individual
team members to develop, serves as a catalyst for higher
motivation, and in the end run produces better performance.
It also leads to greater team viability and belief in the team’s
capacity to achieve good results.
Inversely, lack of equity makes individual team members
feel inadequately cared for by their managers. This, as is thecase for lack of equal treatment mentioned earlier, leads todissatisfaction, decreased levels of motivation and ultimately
barriers to future performance.
As such, both treating employees equally and equitably
have common benefits and outcomes – as well as common
drawbacks and negative outcomes. So what for the delicately
placed line manager who sits between top management andteam member satisfaction, a happy or unhappy workforce
and team results?

GOING WITH THE PARADOX
For the line manager, why not do both? On the surface thismight seem paradoxical. The very raison d’être of a wider
system, an organisation, or a team naturally begs for collective
action and the suppression of the individual for the benefit of
the whole. But systems, organisations and teams actually work
best when individuals identify with the whole and give the very
best of their personal skills and strengths. This is the paradox.
And indeed, this particular paradox is part of the leadershiprole. That is, the leader’s ability to treat her/his people uniformly
while at the same time factoring in their individual identities,
needs, and behaviours.

It can be complex. How to treat people equally by following
norms institutionalised through processes and procedures,
while taking into account individual cases and making
exceptions to the rule? And also guaranteeing that sensitivities
are reassured and perceptions of fairness are maintained while
doing it.
Here again, consistency is a key. On a practical level, thismeans consistently implementing differential treatment – thetaking into account of individual perceptions of equity – while
keeping the wider processes and procedures as guiding threads
regarding collective equality and organisational performance.
Making adjustments for individuals also means ensuring thatsocially acceptable principles are understood by everyone –that higher performance or contribution does indeed count as
justifiable reward for outstanding individual work.
By running these two, seemingly paradoxical approaches
in parallel, employees will over time see them as a habit, anorm and become less prone to feeling a sense of injusticeor unfairness. Indeed, this ‘new fairness’ – a hybrid approachthat takes into account both the collective need to treat
people equally, and the individual need to show equity andrecognition, will most likely end up judged as practical andjust. When implemented consistently by the line manager,
and accepted by team members, individual differences
will most probably lose their potential to create rivalry andfeelings of unfairness. In essence, the team and its results
remain important and an overriding goal, while outstanding
individuals are valued and respected by their peers within theteam.

THE WIN-WIN FOR TEAMMEMBERS, LINE MANAGER, AND
ORGANISATION
Prof. Na Fu and her co-researchers point to the fact that theirfindings highlight the roles played by both equal and equitable
treatment. Their study of line managers and team members
within an international consulting firm leads them to conclude
that both the degree of HRM strategy implementation andhow these strategies are implemented, counts for team andcorporate performance, and organisational sustainability.

High potentials, for example, are expected to be given morefrom their line managers than lower performers. This cancome in the form of ‘individual deals’ with the team member
regarding more flexible working hours and conditions, greater
freedom, making an exception to individual needs or evenadjusting standard norms and procedures. The effect can begreater satisfaction with the line manager’s implementation.
© EONEREN

IMPLEMENTING HUMAN RESOURCEMANAGEMENT PRACTICESThe Council on Business & Society

LEADERSHIP & MANAGEMENT

36 \Moreover, the conclusion reached is that employing asimultaneous approach – that of differential treatment whileemphasising common resources that all team members
share – is highly effective both on an individual and collective
dimension.

TrinityBusiness
SchoolThe practical outcomes are many. As mentioned at the
beginning of this insight, line managers play a key role ingenerating the motivation for effective results and teamlongevity – that in turn benefit the wider organisation andits financial well-being. Consistency plays an importantpart, both in implementing HRM practices, reminding teammembers of standard norms in terms of values, processes,
procedures and behaviours, and also highlighting theimportance of recognising individual difference and reward –especially for high performers.
These two simultaneous practices – equality and equity –enable managers to work through socially complex tensions,although it is no easy job to do. This is especially so giventhat most line managers are promoted to their positions
through technical expertise and background, not throughtheir people management skills. It is therefore important forthem to receive training and support to ensure effective teammanagement, with an emphasis on balancing consistency
with individual recognition. This being said, practices linked
to effective HRM may be more easily employed by line
managers than learning certain aspects of leadership suchas inspiring through vision and purpose, or charismaticcommunication skills. After all, if the team perceives the line
manager as fair and practical-minded in their approach totreatment, then performance and satisfaction will benefit
without the need to make a seminal speech at every teammeeting.

KEY TAKEAWAYS
 he skills, knowledge and output employees provideTare an essential part in helping an organisationachieve sustainable competitive advantage. Managing
these employees and resources in an effective way
through implementing HRM strategies is critical forthe firm.
 he role of the line manager is key in implementingT
HRM and how team members actually perceive theseand accordingly perform.
 onsistency leads to alignment, and thereforeCeffectiveness, employees seeing a message that isclear, coherent and fair and in line with their firm’svalues, procedures and processes.
 reating everyone equally strikes deep in people’sTperceptions of justice and leads to better collaboration
between co-workers and team members.

Fairness requires a common set of principles in dealing
with all team members while at the same time respecting
the individual contribution. As such, a line manager has aninterest in ensuring that her/his team members are awareof the benefits, processes and procedures the organisation
offers employees. But also awareness that individuals areable to shine, and providing them with the possibility to obtain
an “i-deal” – an idiosyncratic, personalised recognition of
results and contribution to the team.

I nconsistency causes confusion and difficulty inunderstanding the legitimacy of HRM practices,dissatisfaction, less engagement and an increased
wish to leave the organisation.

So to return to the opening dilemma of offering training
and the line manager’s dilemma. Does the manager offer
it to the many or to the few? In the paradoxical – let’s say
hybrid – approach to the issue, both the equal and equitable
is the answer: informing all team members of the purposeand opportunities for training, while taking into account theindividual contributions and probable benefits for each teammember to attend. /// oth treating employees equally and equitably haveBcommon benefits and outcomes – as well as common
drawbacks and negative outcomes. A paradox arises
when suggesting that both approaches can be usedsimultaneously.

 reating people equitably caters for individualT
difference, results, and contributions. It helps
individual team members to develop, serves as acatalyst for higher motivation, and in the end run
produces better performance. It also leads to greater
team viability and belief in the team’s capacity toreach good results and objectives.

 onsistency is also key in this case: consistentlyC
implementing differential treatment – the taking into
account of individual perceptions of equity – while
keeping the wider processes and procedures as
guiding threads.
 aking adjustments for individuals also meansMensuring that socially acceptable principles areunderstood by everyone.
 ine managers should ensure team members areLaware of the benefits, processes and procedures
the organisation offers employees, while offering
the chance for individuals are able to shine withthe possibility to obtain differential treatment andpersonalised recognition.

LEADERSHIP & MANAGEMENTThe Council on Business & Society

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/ 39

He accounting
profession in Argentina
has a unique structurethat is deeply rooted
in the country's
history and heavily
influenced by politics.

TANGO OFTENSIONS: HOW
ARGENTINIANACCOUNTANTSMISSED THE BEAT
FOR JURISDICTION
IN SUSTAINABILITYREPORTING

Sustainability reporting has become
a global phenomenon due toincreased CSR awareness.
Although there are some universal
solutions, how sustainability
reporting is carried out and who
performs it varies from country to country.
Professors Carlos Ramirez and Adrian
Zicari, from ESSEC Business School,
analyze the reasons why the accounting
profession has been unsuccessful
in becoming the leading provider ofsustainability reporting in Argentina. In
this context, they highlight the adoption ofinternational reporting models that do notaccount for the unique CSR issues that are
specific to the country.
Related research: Between a corporatist past and a globalized future:
Argentina’s accounting profession and the social balance sheet,
Carlos Ramirez and Adrián Zicari, Critical Perspectives on Accounting(2023).

T© VASILIKI

he Argentinian Tango is the most well-known type of
Tango worldwide and is the one that is most commonly
taught. However, there are several other Tango
variations such as the Uruguayan Tango, the Nuevo Tango,
and even the Finnish Tango, which are all popular in theirrespective countries. These numerous Tango variations have
evolved based on cultural influences, music styles, and socioeconomic contexts, each well-suited for the region or country
where they are popular. Why mention these variations?

The Council on Business & Society

LEADERSHIP & MANAGEMENT

40 \

/ 41
Well, a similar dynamic can be seen in sustainability reporting:
There are different approaches depending on the region or
country, and even differences in who creates these reports.
In their study, Professors Carlos Ramirez and Adrián Zicari
specifically looked at Argentina – a country with a politicoeconomic background dissimilar to its North American andEuropean counterparts. They investigated the recent historyof sustainability reports in Argentina, and saw how the lack an
Argentinian-specific model for such a report and the failure of
the Argentinian accounting profession to become a leader insustainability reporting, were connected.

ONE SHOE FITS ALL? THE SPECIAL
CASE OF ARGENTINAIn Argentina, the accounting profession has failed to expand
its influence to retain jurisdiction over sustainability reporting.
While attempts to do so have been made, they have been
largely unfruitful. Eventually, the Argentinian accounting
profession relented and officially adopted the alreadyprevalent Global Reporting Initiative (GRI) sustainability
reporting model, effectively giving up its efforts to control theprocess.

© NOSYSTEM IMAGES

ARGENTINA: REMNANTS FROM THE
PAST

Being that Argentina, and Latin America, in general, are quite
unequal in terms of value distribution, it is therefore crucial
for companies to address the issue of income inequality intheir sustainability reports through Value Added Statements(VAS), a reporting model that explains how much economic
value is shared among different stakeholders. While in Brazil
it is mandatory for all quoted firms to present a VAS, thosereports remain optional in Argentina. As companies follow the
GRI, they rarely incorporate country-specific sustainability
indicators.

KEEPING UP WITH THE JONESES

AN OLD SYSTEM WITH NEW REALITIESGRI is one of the most widely used sustainability reporting
standards both globally and in Latin America. Indeed, theSouth is keen to adopt global processes and behaviours: local
managers perceive global sustainability tools such as the GRI
as ways to modernize their companies while not necessarily
agreeing with the need for sustainability.

In the process of globalization, and with a growing focus on
CSR and sustainability, Argentina implemented laws in the
1990s and early 2000s that required companies to reporton employment conditions. This marked a significant step
towards CSR reporting in Argentina. In subsequent years,
several legal initiatives, such as Law 2594 in Buenos Aires,
attempted to make it mandatory for companies to create a
Sustainability Report. However, and despite numerous efforts,
companies strongly opposed these initiatives, and that laterlaw was never enforced.

SUSTAINABILITY REPORTING:ACCOUNTING’S FINAL FRONTIER?
Ramirez and Zicari interviewed industry experts andprofessionals to gain a better understanding of therealities of the Argentinian accounting industry. They then

The Council on Business & Society

Essentially, professions gain legitimacy to practice in theirfield by having a basic theoretical knowledge – for example,
through a university degree – which they can effectively apply
to solve practical cases. That way, they have jurisdiction overa field of activity. Professions often attempt to increase theirinfluence and jurisdiction. They may do this by taking over thejurisdiction of other professions or by claiming new, emerging
fields of activity, in this case, sustainability reporting.

The accounting profession in Argentina has a unique structurethat is deeply rooted in the country's history and heavily
influenced by politics. During the Cold War, the government in
power brokered a deal between Peronist trade unions and thestate to bring stability to the country. As part of this agreement,
private "professional councils" were established for eachprovince and Buenos Aires. These councils were tasked with
controlling the accounting profession, keeping a registry of
all economic science professionals, protecting the interestsof the profession, and fighting against illegal practices. To
become an accountant in Argentina, candidates must hold auniversity degree and register with their respective council. In
addition, in 1973 the FACPE “Federación Argentina de Consejos
Profesionales de Ciencias Económicas” was founded tocoordinate the action of all the councils and propose accounting
standards. This reliance on political and administrative
structures would pose a challenge for the accounting profession
when they attempted to meet new market demands.

Argentinian critics argue that companies manage
sustainability as a risk rather than a priority, and consider it
relevant only to the extent that it affects their shareholders.
Due to this lack of internal drive for sustainability beyond its
association with being modern, companies often neglect toutilize local reporting tools that would better reflect their social
impact. To enhance sustainability reporting, it is important tocomprehend the dynamics behind this status quo.

LEADERSHIP & MANAGEMENT

applied Abbott's theory of professions to analyze why theArgentinian accounting profession failed to assert its claim on
sustainability reports.

The Argentinian accounting profession saw its opportunity
to expand its jurisdiction and become the sole legal providerof sustainability reporting. However, without a legal basis toclaim jurisdiction over sustainability reports, the profession
was unable to mobilize and respond to market conditions.
Other professions presented rigid competition, and theaccounting profession failed to convince society and policy
makers of having a particular claim over sustainability
reporting. While the Argentinian accountants provided analternative and adapted solution to their context, based on thenotion of Value Added Statements, their proposition remain
optional, and in practice, scarcely used.

The Council on Business & Society

LEADERSHIP & MANAGEMENT

42 \AN ALLIANCE WITH A PURPOSE

A KNOWLEDGE-DEDICATED EMAGAZINEWITH A TRULY
INTERNATIONAL PERSPECTIVE
11

CURRENT SCHOOLS

25© PIXHOOK

CAMPUSES

Ramirez and Zicari highlight how it is necessary to explore
the history and sociology of the accounting profession in
Latin America, taking into consideration the cultural, social,and economic realities that coined the profession. Theysuggest that theories of professions must take into accountthe diverse realities and numerous elements that exist, whichcannot be captured by a single universal model.
In the case of sustainability reporting in Argentina, market
elements pushing for a voluntary sustainability reporting,as well as the accounting profession failing to engage
other stakeholders, facilitated the uncritical adoption ofinternational, little-suited universal sustainability reporting
models.
Learning Tango is similar to local accounting models in thesense that we need to consider the variation that is best
suited for the region we live in. We also need to see fromwhom we take dance lessons – who is the most qualified?
And why is that the case? A dance instructor with years ofexperience or informal instructors and lessons? All of thisdepends on the region where we learn the Tango and how it
developed culturally. ///LEADERSHIP & MANAGEMENTThe Council on Business & Society

CONTINENTS

48,363

LOOKING BEYOND EXISTING THEORYIn this story, Professors Ramirez and Zicari show that
Abbott’s theory of professions is insufficient to grasp all
the reasons and dynamics for the failure of the accounting
profession to extend its jurisdiction. While elements of thetheory are of course mirrored in the Argentinian reality, it
disregards crucial dynamics specific to Latin America andArgentina.

5

KEY TAKEAWAYS
 he accounting profession of Argentina encounteredTseveral challenges in their pursuit to obtainjurisdiction over sustainability reporting. Despite
their numerous attempts, they failed to impose a
local model for sustainability reporting based on theconcept of the Value Added Statement. While theprofession came up with such a model, it remains
optional and scarcely used.
 rgentina belongs to one of the globally mostAinequitable regions. Not having a mandatory Value
Added Statement (VAS), leaves the country withcorporate reporting which is insufficiently adapted to
the local realities.
 lthough there has been resistance to adoptingA
tools and processes from North America in thepast, international reporting models have been
widely embraced in Argentina. Local managers see
these tools as a way to modernize and improvetheir operations, without necessarily focusing onsustainability.
 amirez and Zicari used Abbott's theory ofRprofessions to examine why the Argentinianaccounting profession was unsuccessful in gaining
jurisdiction over the sustainability report. However,in Argentina, the accounting profession faces uniquechallenges due to historical and political influences,
showcasing the limits of the theory.
 here is a need to explore the history and sociologyTof the accounting profession in Latin America,
considering cultural, social, and economic realities tounderstand the underlying dynamics of sustainability
reporting.

482,000
ALUMNISTUDENTS & PARTICIPANTS

/ 45

Engaging in this methodof employee development
should be voluntary—andorganizations shouldemphasize the voluntary
nature of this program
whenever possible.

HOW
BUSINESSESCAN SUPPORTEMPLOYEES’EPIPHANIES

Olin’s Jill Young Miller interviews
Professor Erik Dane, Professorof Organizational Behavior at
Olin Business School.

First published on the Olin Research page in January, 2024. With kindacknowledgements to Jill Young Miller. Related research: "Promoting
and supporting epiphanies in organizations: A transformational
approach to employee development", Organizational Behavior andHuman Decision Processes, 104295, 2024

I

t’s a trend. Businesses are trying to embrace employees’
distinctiveness and self-expression. Yet “doing so is more
complicated than meets the eye,” says Erik Dane, WashU Olin
associate professor of organizational behavior.
Personal identity is complex and dynamic, and people often
lack a comprehensive understanding of who they are, he says
in “Promoting and supporting epiphanies in organizations: A
transformational approach to employee development.” Thejournal Organizational Behavior and Human Decision Processes
published the paper this month.
Dane theorizes that organizations can navigate the challenge byinviting employees to undergo a novel method of development
designed to produce sudden, personally transformational
realizations—or epiphanies.
Jill Young Miller: If, as you say, people often lack acomprehensive understanding of who they are, why should anorganization help them tease that out?

© PINSTOCK

The potential benefits are substantial. Few things are more
powerful for people than gaining fundamental insights into
who they are—and employees should hold in high regard
organizations that have helped them to attain revelations about
themselves.

The Council on Business & Society

LEADERSHIP & MANAGEMENTto bolster their members’ sense of loyalty and commitment
and createthat endure,even after
peopleexit theRecognisingthebonds
enormousrole businesscanand must
playorganization.
in helping
solve large-scale, global issues facing the world,
eight business schools from around the world have formeda partnership:
Councilon Business& Society. ThroughMoreover, The
research
indicatesthat self-awarenessis positively
our individualcollective
we strive
to workplace.
create andBy
related to andwell-being
andefforts,
performancein thedisseminate
knowledge
about
issuesself-awarenessand train futurevia
helping theirmembers
gainthoseheightened
businessleadersorganizations
capable of andto solving
them.
epiphanies,
cancommitted
help them reap
these benefits.
Jill Young Miller: How could an organization benefit fromenabling employee epiphanies?

THE SCHOOLS THAT MAKE UP

Prof.
Erik
Dane: Promoting
epiphanies asmethod of employee
THE
COUNCIL
ON BUSINESS&aSOCIETY
development enables organizations to navigate the challenge
at the heart of this paper: On the one hand, organizations areseeking to honor and cater to the personal distinctiveness of
their members; on the other hand, people are not always wellattuned to who they are. EAESP
Promoting epiphanies allows organizations to address theirmembers’ personal distinctiveness without putting pressure
on them to possess readily available, thoroughly articulated
responses to identity-level questions.
By focusing employee development on identity-related
questions rather than identity-related answers, organizations
can privilege the identity-related journeys of their members—
and help them understand themselves better along the way.
Jill Young
Miller: School,
Do you think
employees
might
feelAfrica
that such• ESSEC
Business
France,Asia-Paciﬁc anddevelopment exercises are personally intrusive?
• FGV-EAESP, Brazil• Schoolof Management,
University, China
Prof.
Erik Dane:
It’s importantFudan
for organizations
to administer
this method of• development
as respectfully
IE Business School,
Spain as possible.
Otherwise, employees might grow concerned that the• Keio Business School, Japan
organization is crossing their personal boundaries.
• SMITH School of Business, Canada
School,South Africa
Much• Stellenboschhangs on suchBusinessmatters as
who, specifically,iscoordinating
thisprogram
and
how
much
care
and
• Trinity Business School, Trinity College Dublin, Irelandconsideration they show. Above all, no one in the organization• Warwick Business School, United Kingdom
should be cajoled into this pursuit. Engaging in this method of
employee development should be voluntary—and organizations
should emphasize the voluntary nature of this program
wheneverpossible.
The partner
schools
share a commitment to and belief inthe power of academic excellence, collaboration, innovation,
Jill Young Miller:
Have you everworkplace epiphany?
and transformative
leadership.
Eachhadis aarecognised
leader inmanagement education and offers a wide range of businessJilldegrees
Young Miller:
I’ve experienced
multiple epiphanies, both
relatedand executive
programmes.
personally and professionally. There’s one I often discuss when I
talk about my research in this area.

FOR FURTHER INFORMATION AND ENQUIRIES,PLEASE CONTACT:ESSEC BUSiNESS SCHOOL(FRANCE)Mr. Tom Gamble
tom.gamble@essec.edu+33 134 439 656
FGV-EAESP (BRAZiL)

Prof.& Deputy-Dean Tales Andreassi
tales.andreassi@fgv.br+55 113 799 7821
SCHOOL OF MANAGEMENT,FUDAN UNiVERSiTY (CHiNA)

Mrs. Elsa Huang
hzhuang@fudan.edu.cn+86 212 501 1408

IE BUSINESS SCHOOL (SPAIN)

Ms. Kerry Parkekerry.parke@ie.edu+34 915 689 600

The Council on Business & Society

featuring
impact articles
on CSR issues.

Mr. Warren Manger
warren.manger@wbs.ac.uk+44 2476 572 512

via CoBS Insightsfeaturing regular
articles, researchand opinion pieces
on issues relating
to leadership andgovernance, diversity,
sustainability, businessethics, energy,
employee health andentrepreneurship.

STUDENTSURVEYS

summarising
how our students
view key issues facing
business & society.

EXCHANGE
OF FACULTY

to teach business andsociety modules within
existing programmes.

KEiO BUSiNESS SCHOOL (JAPAN)

Ms. Miyoko Kashimakashima@kbs.keio.ac.jp+81 455 642 441

JOINT COURSES &COURSE MODULES

SMITH SCHOOL OF BUSINESS (CANADA)

Ms. Amber Wallace
awallace@queensu.ca+1 613 484 7033

bringing together the CSR
expertise of the member
schools’ Faculty.

STELLENBOSCH BUSINESS SCHOOL(SOUTH AFRICA)

Mr. Owen Mbundu - Head of Marketing
marketing@usb.ac.za+27 21 918 4111
Council

TRiNiTY COLLEGE DUBLiN
BUSiNESS SCHOOL (IRELAND)

FACULTYRESEARCH
PROJECTS

Ms. Sandra Rafter
PR and Communications Ofﬁcer
srafter@tcd.ie+ 353 870558084

Melissa Guillou
Head of Design

Matthieu Anziani
Illustrator© Council on Business & Society 2023 - ISBN: 978-2-36456-243-1
The information and contents of this magazine are the property of the Council on Business & Society and may not be reproduced, republished or edited
without the prior agreement of the former. Printing allowed for reading or educational purposes on condition that the sources are mentioned.

LEADERSHIP & MANAGEMENTTHOUGHTLEADERSHIP

A quarterly

WARWiCK BUSiNESS SCHOOL(UNiTED KiNGDOM)

Compiled and edited by Tom Gamble& CoBS Editorial Team members:
Pavan Jambai, Muskan Chourey, Félix Dubois-Aubecq.
ADDITIONAL READING & PODCAST:
Hear about Dane's epiphany in thisresearch article and listen to the
podcast on page 14.

WHAT
WE DO

eMAGAZINEDESIGN TEAM

such, promoting
epiphanies may
enable organizations
THEAs
COUNCIL
ON BUSINESS& SOCIETYCOUNCIL COMMUNICATION TEAM

46 \A bank of shared

EDUCATIONAL
MATERIALS between member
schools with an international
dimension, available for use inclasses, courses and programmes.

A STUDENTCSR CHANGEMAKER
COMPETITION
bringing together the
students of all member
schools and all
programmes to writea CSR-oriented article,
with a certificate,prize money andappearance in
Global Voice.

ROUTLEDGECoBS FOCUS ONRESPONSIBLE
BUSINESSA 12-book partnershipfeaturing researchhighlights from the
CoBS schools.

WHITE
PAPERSand position papers
on issues key
to businessand society.

Inter-school

STUDENTPROJECTS

/ 49

Corporate conduct
is no longer
seen simply as acompliance issue

INTEGRITY AS
A STRATEGICINFLUENCER IN
ORGANISATIONS

Despite codes of ethics orinternational frameworks,compliance still remains an issue
in the corporate world, with thebusiness press regularly highlighting
scandals involving firms that havebeen tempted to stray from the path.
Perhaps leveraging on deeper culture –and the value of integrity – rather thandownstream behaviour might be more
effective? Studies carried out by Prof.
Daniel Malan at Trinity Business School,
seem to point in that direction.
From an interview hosted by Prof. Adrian Zicari, Essec Business
School, CoBS.
Related research: Malan, D., Taylor, A., Tunkel, A. and Kurtz, B. (2022).
“Why Business Integrity Can Be a Strategic Response to Ethical
Challenges. MIT Sloan Management Review. Available at https://sloanreview.mit.edu/article/why-business-integrity-can-be-astrategic-response-to-ethical-challenges/

Adrian Zicari: Welcome, Professor Daniel Malan from Trinity
Business School in Dublin, Ireland.
Daniel Malan: Thank you very much.

© MICROPIXIESTOCK

Adrian Zicari: I would like to ask a question about your recent
article in Sloan Management Review, a major magazine forpractitioners all over the world. The title of your article is Why
Business Integrity Can Be a Strategic Response to Ethical
Challenges. Can you tell us why business ethics is such animportant factor?
Daniel Malan: Well, I think our research discovered orconfirmed that ethics is no longer simply a compliance issue

The Council on Business & Society

LEADERSHIP & MANAGEMENT

50 \of trying to stay out of trouble. If we look at the ESG world that
we're living in and the major risks that companies face, they
all are related to major integrity issues. We interviewed ethics
and compliance officers from many large multinationals
around the world, and we got the consistent message backthat ethics is a strategic issue inside the organisation.
This growing importance of ethics in firms and organisations
has led to the appearance of the Chief Integrity Officer role
now serving on the executive committee. They're really part of
the C-suite and they address the integrity issues at that level.

United Kingdom

Warwick Business School

Adrian Zicari: Which means ethics can be an issue thatmakes or breaks a company.

CanadaSmith School of Business

Daniel Malan: Absolutely. Moreover, Integrity Officers also
break down silos between different parts of the organisation.
And again, because corporate conduct is no longer seen
simply as a compliance issue, there is the need to talk to
people in the risk division, and in the sustainability division.
Increasingly, we see people in this position also taking
functional responsibility for some of those areas.

Ireland
Trinity Business School
Spain
IE Business School

USA
OLIN Business School

FranceESSEC Business School

China
School of Management Fudan
Japan
Keio Business School

MoroccoESSEC Business School Africa
Malaisia
Monash Business School
Indonesia
Monash Business School

BrazilFGV-EAESP

Adrian Zicari: Professor Malan, would you like to give amessage to our readers who, after reading this interview, will
surely want to read your article at MIT Sloan Management
Review?

SingaporeESSEC Business School
Asia-Pacific

Australia
Monash Business School
South Africa
Stellenbosch Business School

Daniel Malan: Well, I would really encourage everybody toread it! For those who have responsibility for integrity inside
the organisation, I think it provides interesting insight into
new and innovative ways in which officers are dealing withthis issue. CEOs will also perhaps enjoy reading this to see
how these areas are shifting in organisations. For many
employees or people who are interested in managementin general, it will just confirm again the importance and thestrategic importance of integrity in organisations.

11
SCHOOLS

5
CONTINENTS

15
COUNTRIES21
CAMPUSES

1,777
PERMANENTFACULTY

48,363
STUDENTS &PARTICIPANTS

482,000
ALUMNI

Adrian Zicari: Professor Daniel Malan – thank you. ///The CoBS working partners
include:Research
DigestDiscover the book
Power and Corporate Responsability
Dimensions, Purpose and value

LEADERSHIP & MANAGEMENTThe Council on Business & Society

EAESP

/ 53

There is need of afundamental change
in how individuals,
leaders, andorganizations approachwork-life balance.

LONG WORKINGHOURS:FATALITY OR
OPPORTUNITYFOR CHANGE?

A spotlight on Ioana Lupu, ESSECBusiness School, Mayra RuizCastro, Queen Mary University of
London, and Bernard Leca, ESSECBusiness School, and their research
insight on long working hours andtheir impact on individuals, included in the
recently published Routledge-CoBS book
The Employee and the Post-Pandemic
Workplace: Towards a new, enlightened
working environment.
Related research: Role Distancing and the Persistence of Long
Work Hours in Professional Service Firms. Ioana Lupu, Mayra
Ruiz-Castro, Bernard Leca. Organization studies, https://doi.
org/10.1177/0170840620934064.

In the aftermath of the global pandemic, the traditional
contours of the workplace have undergone a profoundmetamorphosis. This transformation has prompted areevaluation of the expectations placed upon professionals andthe impact on their authentic selves. Professors Lupu, RuizCastro and Leca’s research sheds light on a two-phase model ofrole distancing, offering invaluable insights into the challenges
faced by modern professionals in reconciling their genuine
identities with the demands of the contemporary workplace.

THE TWO-PHASE MODEL OF ROLEDISTANCING© FG TRADE

In the pursuit of professional success, individuals often
find themselves contending with the archetype of the"ideal worker." This persona, characterized by unwaveringcommitment, long working hours, and perpetual availability
for work-related responsibilities, constitutes the first key
revelation of the research. Firms and organizations, knowingly

The Council on Business & Society

LEADERSHIP & MANAGEMENT

54 \or unknowingly, expect their skilled professionals to embody
this ideal worker identity. As individuals come to understandand react to this phenomenon, role distancing operates in twophases: employee apprehension and role redefinition.

EMPLOYEE APPREHENSION: THE
SHIFT IN UNDERSTANDING
The first phase of role distancing, termed employee
apprehension, encapsulates the pivotal moment when
professionals undergo a transformative shift in cognition,
emotions, and perspectives. It marks the realization thatthe professional role, as currently defined, is perceived as
temporary and subject to change. This phase underscores
the tension experienced by individuals as they grapple
with the conflict between their authentic selves and thepredetermined ideals imposed upon them.

ROLE REDEFINITION: MODIFYINGWORK PRACTICESLONG WORKING HOURS:EMBRACING THE CYCLE OF WORKLIFE BALANCE
As a key takeaway, the researchers advocate for a
fundamental change in how individuals, leaders, andorganizations approach work-life balance. The call is for acyclical perspective that involves continuous pausing andreevaluation. Recognizing that priorities and motivations
evolve across different phases of life, the researchers
encourage a conscious and ongoing effort to pause, connect
with one's emotions, reassess priorities, explore alternatives,and implement meaningful changes in both personal andprofessional spheres.
Professors Lupu, Ruiz-Castro and Leca leave us witha compelling message — a call to carve out time in therelentless pace of modern society to reflect on priorities andmotivations. The key, as emphasized, lies in continuously
reconnecting with these personal threads, fostering healthierand more motivating work lives in an accelerated world. ///The subsequent phase, role redefinition, represents a
proactive response to the challenges posed by the ideal
worker paradigm. Here, individuals consciously modify theirwork practices, engaging in negotiations with peers andorganizations to establish a work-life equilibrium that aligns
with their genuine identities. This adaptive approach gains
particular relevance in the post-pandemic workplace, where
the boundaries between work and home have become more
permeable due to the rise of hybrid work models.

SIGNIFICANCE IN THE POSTPANDEMIC WORKPLACE
As organizations navigate the evolving landscape of work
dynamics, the importance of work-life balance and intrinsic
motivation has taken center stage. The model of role
distancing provides a crucial framework for understanding
how employees grapple with an overwork culture. It
underscores the need for a reflexive and agentic approach,enabling individuals to negotiate a more sustainable work
arrangement. This negotiation, often prompted by external
events such as work-home tensions or personal losses,
signifies a shift towards a more mindful and intentional
engagement with professional roles.

KEY TAKEAWAYSI n the pursuit of professional success, individuals
often find themselves contending with the archetypeof the "ideal worker." his persona is characterized by unwaveringTcommitment, long working hours, and perpetualavailability for work-related responsibilities
 irms and organizations, knowingly or unknowingly,F
expect their skilled professionals to embody this ideal
worker identity.
 ong hours, stress, and strain may cause roleL
distancing which operates in two phases: employee
apprehension and role redefinition.
I n the first phase, employees grow to perceive theirjob role as temporary and subject to change. This
underscores the tension between their authentic
selves and the role imposed on them.
 ole redefinition: employees consciously modify theirRwork practices, engaging in negotiations with peers
and organizations to establish a work-life equilibriumthat aligns with their genuine identities.
 his adaptive approach gains particular relevance inTthe post-pandemic workplace, where the boundaries
between work and home have become more
permeable due to the rise of hybrid work models.

LEADERSHIP & MANAGEMENTThe Council on Business & Society

/ 57

58

SUSTAINABLE CLOTHING: WHY DO WE BUY IT –AND WHY NOT?
BY AMANDEEP DHIR, MOHD SADIQ, SHALINITALWAR, MOTOTAKA SAKASHITA & PUNEET KAUR64

THIRD CULTURE KIDS: HOME WITHOUT AN
ADDRESSBY ROCHÉ SMITH RABIE

70

BUSINESSSOCIETY,
PLANET

UNLOCKING POTENTIAL: EXPLORINGRESPONSIBLE MANAGEMENT EDUCATION IN
THE GLOBAL SOUTH
BY JAKO VOLSCHENK

76

DISTRIBUTION AND SUPPLY CHAINS: MAKING
THEM GREENER WHILE MORE EFFECTIVE
BY CLAUDIA ARCHETTI80

DIGITIZING CERTIFICATION SCHEMES AND
WORKING WITH SMALLHOLDERS
BY CHRISTÈLE DELBÉ & HATIM ISSOUFALY86

VICTIM-BLAMING ISN’T THE SOLUTION TO THE
ALARMING RISE IN FEMICIDE CASES IN KENYA
BY BRIAN KAITANO90DISRUPTIVE INNOVATION FOR THE CIRCULARECONOMY: THE EXAMPLE OF BRAZILIAN STARTUPSBY SUSANA PEREIRA, SIMONE SEHNEM, TAISPROVENSI & TIAGO HILÁRIO HENNEMANN DA
SILVA

94

© METAMORWORKS

YIN-YANG BALANCING BETWEENTHE EAST AND THE WESTBY QINQIN ZHENGThe Council on Business & Society

BUSINESS, SOCIETY & PLANET

/ 59

Sustainability
knowledge andawareness are key
factors that influence
the consumer
to buy green.

SUSTAINABLE
CLOTHING: WHY
DO WE BUY IT –AND WHY NOT?

What do we think when we go
shopping? And what makes ustick when we decide to buy thatsustainable tee-shirt? Prof.
Amandeep Dhir, University ofAgdar, Mohd Sadiq, University ofOtago, Shalini Talwar, SP Jain Instituteof Management and Research, Mototaka
Sakashita, Keio Business School, andPuneet Kaur, University of Bergen,
explore the gap between consumers’
environmental concerns and their actual
green apparel purchasing behaviour.
Related research: Why do retail consumers buy green apparel? A
knowledge-attitude-behaviour-context perspective, Amandeep Dhir,
Mohd Sadiq, Shalini Talwar, Mototaka Sakashita, Puneet Kaur, Journalof Retailing and Consumer Services.

I

n Germany, there is a famous children’s song that goes:“Green, green, green are all my clothes. Green, green, green
is everything I have.” While of course the lyrics refer to thecolour green, you might be asking yourself now: How many of
my clothes are actually green in the sustainable sense?
Having this song now stuck in your head, imagine that today
you find yourself clothes shopping with a friend. You pick up atee, feel the fabric, check the price, step back and take anotherlook in the mirror at how nice the colour suits you. Almost
convinced, you instinctively make a last move of glancing at thelabel inside. And smile. “100% recycled cotton and natural flax”
reads the label. You pop the tee-shirt into your basket.

© PETMAL

Step back a little. Why did you decide to buy it? What influences
pushed you towards buying green clothing or what would
prevent you? And why do the number of green clothing items

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BUSINESS, SOCIETY & PLANET

60 \

/ 61
you own maybe not represent your actual commitment
to sustainability? This is where new research from
Profs. Amandeep Dhir, Mohd Sadiq, Shalini Talwar,
Puneet Kaur and Mototaka Sakashita of Keio Business
School proves useful – both for you – the consumer –and for the brands behind sustainable clothing.

WE LIKE SUSTAINABILITY – WHY
DON’T WE BUY IT MORE?
There has been a general increase in consumerawareness of sustainability and environmental issues inrecent years. However, this attitude is not mirrored by asimilar increase in green apparel purchasing behaviour.
This observation is referred to as the “knowledgebehaviour gap”. For while consumers have knowledgeof sustainability issues and what to look out for in theirapparel purchase, they do not necessarily buy green.
Past research in Japan has shown that insufficientlabelling influences lacklustre green buying behaviour
among Japanese consumers. Building on this, theauthors specifically decided to include green apparelbuying behaviour in their new research, and as a result
explore possible solutions to the knowledge-behaviour
gap among consumers.
Moreover, by researching the drivers behind green
purchasing behaviour together with labelling desire
and satisfaction, these researchers sought to enable
marketers, policymakers and researchers to bringabout an increase in the consumption of green apparel.

ZOOMING IN ON JAPAN,ZOOMING OUT TO THE WORLDA leader in terms of introducing green technologies
and with a population boasting a high awarenessof environmental issues, it makes sense to focus
on Japan and its consumers. However, at the sametime, Japanese purchasing behaviour regarding green
products – including sustainable clothing – is still at a
low-ish 33%.
This may be impacted by culturally-specific drivers
that influence positive environmental behaviour. For
example, while Japanese consumers put a high value
on potential health benefits of the products theypurchase, American and European consumers are
explicitly influenced by environmental concern when it
comes to purchasing green products.

© CHINNAPONG

The stakes involved – given the low green purchasingrate in Japan, and also taking into account the need tocurb the garment sector’s massive carbon footprint asa prime polluter (10% of the world’s carbon emissions,with green apparel constituting a mere 10% of the
global market) – naturally point towards encouraging
the consumption of sustainable clothing in the country.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

MIND THE GAP: WHAT MAKES US
BUY SUSTAINABLE – OR NOT?
Taking into account age and gender, and using models toanalyse the process of knowledge, context, attitudes, andsubsequent behaviour, as well as an online survey, theresearchers came up with the following findings.
Environmental knowledge and its connection toenvironmental trust, concern and attitude are key elementsthat bridge the gap between awareness of sustainability
and resulting behaviours.
The more knowledgeable a consumer is about
environmental issues, the more it positively influences
their environmental trust, concern and attitude. Moreover,thanks to their acquired knowledge, consumers can trust
the arguments producers provide on the sustainabilityof their products. They become concerned about the
rapid depletion of natural resources, and they believe thatpurchasing and using sustainable products actually canhelp save the environment.
At the same time, the research found that there wasno significant connection between a concern for
the environment and a positive attitude towards theenvironment. This suggests that even with awarenessof severe pollution in the environment, its consequences
for human life and the actions required to stop it,
consumers do not believe that engaging in sustainable
and environmentally friendly behaviour would make adifference. All in all, the research points to demonstratingthat a concern for the environment does not automaticallymean that consumers will start buying green apparel.
Moreover, green trust neither influences green concern
nor green attitude. A possible explanation for this could bethat firms share too many confusing messages about thesustainability characteristics of their product. Information
overload of a green nature tends to make consumers
mistrust the messages and ideas these companies try
to project. And even if consumers were to trust theseproducers, this does not necessarily translate into a more
pronounced environmental attitude.
The good news, however, is that the moment consumers
do trust the producers and their products in terms of theirsustainability claims, they are more likely to purchase green
apparel.
Overall, the key to bridging the gap between environmental
attitude and green apparel buying behaviour is having
greater knowledge of the environment.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

62 \BETTER LABELLING = BETTERENVIRONMENT?
Previous research has found that one of the reasons people
avoided buying green apparel was their inability to clearly
identify it. This holds true: The easier a consumer can recognisea sustainable product through its label, the more likely they are
to buy it.

Learn to
Lead

However, the paradox is that consumers tend not to desire
sustainable clothing labels, most likely because this isconnected to their lack of product-specific knowledge of green
apparel in general. Again, knowledge and awareness are key
ingredients that influence the consumer to buy green.

FINALLY, WHAT CAN BE DONE TO
MAKE OUR WARDROBE GREENER?

But firms are not the only players and influencers.
Policymakers too. As environmental knowledge is a
key factor influencing consumers to buy green apparel,policymakers are in a unique position to affect the green
buying behaviour of consumers by increasing society’s
knowledge of environmental issues. By launching informationand education initiatives – for example on social media –consumers will ultimately gain higher green trust and a morepositive environmental attitude that will lead them to makethat green purchase.
Returning to the producers of green apparel, this fresh
research points to consumers’ desire for clear informationand transparency. Manufacturers can meet these
expectations by getting endorsements from experts who
confirm the manufacturer’s environmentally-friendly
production process. Even more so, they can employ
transparency measures such as having consumers visit the
production facilities to experience first-hand the sustainability
measures employed.
However, not only manufacturers can benefit from theconnection between green trust and environmental attitude ingreen apparel buying behaviour. Marketers can leverage theselinks by supporting environmental initiatives and employing
communication strategies to enhance product knowledge.
Not to mention that both manufacturers and retailers shouldmake an effort to showcase a product’s green characteristics,
for example in the form of eco labels.
So what about the time you made that sustainable purchase?
Was it trust in the label? The certification? Or simply the factthat you are indeed deeply concerned by what happens to theplanet? Next time when in a store, you might like to pause,
have a think about it – and make another wise and positively
green buy.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society© JGALIONEAs seen, environmental knowledge, environmental attitude
and green trust influence green apparel buying behaviour,
as does labelling satisfaction. Practically, this means thatclothing firms can tweak those variables to increase green
apparel purchases.

KEY TAKEAWAYS here has been a general increase in consumerTawareness of sustainability and environmental
issues in recent years. However, this attitude
is not mirrored by a similar increase ingreen apparel purchasing behaviour.
I nsufficient labelling, age, gender and culturaldifferences also have an effect on green purchasing.
For example, Japanese consumers put a high value
on potential health benefits of the products theypurchase. American and European consumers
are explicitly influenced by environmental concern
when it comes to purchasing green products.
 he more knowledgeable a consumer is about
Tenvironmental issues, the more it positively
influences their trust, concern and attitude
regarding the arguments producers provideon the sustainability of their products.
 ut there is no significant connection betweenB
a concern for the environment and a positive
attitude towards the environment: a concern for
the environment does not automatically meanthat consumers will start buying green apparel.
 reen trust neither influences green concernG
nor green attitude and too much information
on how green a product is, tends to makeconsumers mistrust the messages.
 he moment consumers do trust the producers andTtheir products in terms of their sustainability claims,
they are more likely to purchase green apparel.
 anufacturers, marketers and policymakers
M
can encourage green purchasing by: Informing
consumers on environmental issues, obtaining
endorsement for green production methods, usingtransparency and company visits, showcasing
product characteristics in the form of eco-labels.

THE KBS MBAAPPLICATION

Entrance examinations for the MBA
course are held every October (Fall)and January (Winter). An application
form in Japanese is on the website.
Date of admission April Admission
Quota 100 student/year.

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Most MBA Program classes are
conducted in Japanese. Full-Timestudents therefore, will use Japanesein class discussions, and for reading
and writing assignments.

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MBA Program
Our MBA program is two-year, full-time program, aimed todevelop business leaders with both professional managerial
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Inquiries: gakukbs@info.keio.ac.jp
Website: www.kbs.keio.ac.jp
Tel: +81-45-564-2441

/ 65

Instead of homebeing a physicalplace, we takepieces of our various
cultures and use
them to build a home
within ourselves.

THIRD CULTURE
KIDS: HOMEWITHOUT AN
ADDRESSAre Third Culture Kids – children
raised in a culture other than theirparents’ or their own countryof nationality – the unfortunate
product of globalization or
representative of the leaders of the
future? Roché Smith Rabie at IE Insights
explores the increasing phenomenon of
global nomads.

Home Without an Address by Roché Smith Rabie. Originally published
by IE Insights. With kind acknowledgements.

The International Migrant Stock 2019, a dataset releasedby the Population Division of the UN Departmentof Economic and Social Affairs, estimated that the
number of international migrants globally reached 272 million,
increasing from 51 million since 2010. Of these 272 million,
an estimated 14% or 38 million were below the age of 20.
The term international migrant has many connotations
attached to it, but at its core it refers to a person living in acountry that does not match their nationality. The reasonsthat people move from their home country vary, for economicor educational opportunities, a better quality of life, for family,
or because of political or environmental factors. Regardlessof the reasoning, these individuals are statistically classified
in the same category: international migrants.

© PRAVINRUS KHUMPANGTIP

As someone who grew up as part of this statistic, being achild of international migrants, the increase in this moving
population over the past decade does not come as a surprise,it does, however, require us to carry more than just oursuitcase.

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BUSINESS, SOCIETY & PLANET

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/ 67

THIRD CULTURE KIDS: LOST IN GLOBALIZATION?
Children of international migrants are often referred to as third culture kids (TCK), meaning that they are individuals who wereraised in a different culture to that of their parents’ or their country of origin. With International migration and TCKs being
considered a product of globalization, many of the same concerns regarding the effects of globalization apply to this evergrowing group of individuals. Therefore, understanding the effects of a globalized lifestyle on the leaders of tomorrow is of greatinterest to psychologists and educators alike.
Although the term TCK was first coined by Ruth Useem in 1950, the TCK profile as we know it today was developed by David C.
Pollock and Ruth Van Reken.
Through this model, it was understood that TCKs developed a culture between cultures, as they captured pieces of their homeand host culture to integrate into their own creation. The creation of this third culture was detailed by Pollock and Van Reken in
their book Third Culture Kids: Growing Up Among Worlds as well as the physiological effects this feat has on children.

HOME SWEET HOME: SOMETIMESDIFFICULT TO DEFINE
Many of these studies tend to focus on the question“What is Home?”, which is arguably a confusing concept
for any individual, as many have formulated a definition
that does not match the one found in the pages of an
Oxford dictionary.
Our refusal to conform to the traditional definitionof home has led us TCKs to be labeled as “culturally
homeless” by some who do not consider the term home
to be multifaceted. Instead of home being a physicalplace, we take pieces of our various cultures anduse them to build a home within ourselves, therefore
building it metaphysically. Furthermore, home is not
something that is bound by time, it does not need to bepermanent to be a home, as sometimes the places that
we lived for the shortest period of time, were still able tobe called home.

Their work found that these children of expatriates,
missionaries, military personnel, and others who live andwork abroad do not immediately possess a cultural identityof their own in the way that occurs for children whose homeand host cultures match. TCKs therefore become ‘culturalchameleons,’ blending in with whichever culture they findthemselves in until they are able to develop this third culture
for themselves. The lack of a sense of identity can result in
confusion regarding an individual’s role in society, leading
many researchers to believe that TCKs suffer from delayeddevelopment of identity.
This lack of cultural identity can create a sense of
rootlessness or restlessness, as, according to Van Reken,“home is everywhere and nowhere.” The resulting loneliness
BUSINESS, SOCIETY & PLANETThe Council on Business & Society

and isolation is a common finding in TCK research, with someexperts going as far as to say that “unsettled [internationalmigrant] families may be at risk for psychosocial problems
and may be a burden for other members of the community.”
As a TCK myself, who is the product of a family who
migrated for work and personal opportunity, going throughthese studies is incredibly disheartening. The studies thatchoose to label us only as individuals who lack a senseof identity and belonging fail to recognize the beauty andbenefit of our upbringings. While, yes, there is truth in thephysiological analysis of TCKs, very few detail how theseresults are compared to a non-TCK population. Could TCKs
simply be better at expressing their emotions of lonelinessand confusion? Are these studies simply aiming to show the
supposed physiological effects of globalization? And what isso wrong about not knowing where you belong at age 13?

© EONEREN

THIRD CULTURE KIDS – CULTURAL
CHAMELEONSThe biggest shortcoming of the traditional definition
and understanding of home is that many do not
acknowledge “home” as a feeling. The Afrikaans
word “tuis” may be one of the best descriptors of thissentiment as it encompasses the feeling of safety,
security. And, most importantly, love. I hope that TCKs
will therefore be forgiven if we stutter or stumble whensomeone asks us the question “Where is home?”
Because how is someone supposed to encompass allthat into a single set of coordinates? No wonder TCKs
are supposedly so confused.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET© OATAWA

68 \TCKS: A BOON FOR BUSINESSES?
But let’s go past the studies that simply pick at our senseof belonging. TCKs offer a high level of autonomy, problemsolving skills, and willingness to help others in today’s
increasingly globalized world. The vast majority of TCKs
are multilingual and open to diversity in all senses of theword. Additionally, TCKs are four times more likely to earna bachelor’s degree, further increasing their pull in today’s
market.
This background not only makes for a competitive candidate
in today’s business environment, but a company madeup of employees with this profile will be able to compete
in the increasingly diverse and global environment. Our
preparedness for the constantly changing cultural and social
spheres gives us a unique positioning in the workforce, where
we often excel as leaders – just look at former US President
Barack Obama who lived much of his childhood between the
United States and Indonesia.

C

M

KEY TAKEAWAYSI n 2019, the number of estimated internationalmigrants globally reached 272 million. 14%, or
38 million, were below the age of 20. The terminternational migrant refers to a person living ina country that does not match their nationality.
 hildren of international migrants are referred toC
as third culture kids (TCK): they are individuals
who were raised in a different culture to thatof their parents’ or their country of origin.

How can the research on TCKs paint such vastly different
images of what these cosmopolitan children offer the world?
The truth of the matter is that TCKs are still an “unknown
variable” to many. Although it is thought that TCKs haveexisted since the beginning of civilization as humans
explored, or conquered, the globe, TCKs are not the norm insociety and can represent, to some, the unfortunate productof globalization, since these so-called troubled individuals arestuck in a limbo without an address.

 CKs do not immediately possess a culturalT
identity of their own in the way that occurs forchildren whose home and host cultures match.

To others, however, this group offers a unique glimpse into aborderless future where the exchange of culture and ideals
fosters the creation of mixed identities.

 he vast majority of TCKs are multilingual and openT
to diversity in all senses of the word. Additionally,
TCKs are four times more likely to earn a bachelor’s
degree, further increasing their pull in today’s market.

With researchers divided, and even the founding academic
Ruth Van Reken criticized for her possible personal bias
(being a TCK herself), it becomes clear that there is not acomplete understanding what a TCK is yet. Are they – are we– the unfortunate product of globalization or representativeof the leaders of the future? This answer will have much to dowith what shape we want our world to take in the future. Whatis clear, regardless, is the world’s ever-growing internationalmigrant and therefore TCK population. /// his background not only makes for a competitiveT
candidate in today’s business environment,
but a company made up of employees withthis profile will be able to compete in theincreasingly diverse and global environment.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

A PLACE WHERE YOURMINDSET DETERMINESYOUR POSSIBILITIES CKs therefore become ‘cultural chameleons,’T
blending in with whichever culture they findthemselves in until they are able to develop this third
culture for themselves. This lack of cultural identity
can create a sense of rootlessness or restlessness.

Y

CM

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Our International MBA will be the mosttransformative experience of your life.

 ut TCKs offer a high level of autonomy, problemB
solving skills, and willingness to help others
in today’s increasingly globalized world.

 CKs’ preparedness for the constantly
Tchanging cultural and social spheres gives
TCKs a unique positioning in the workforce,
where we often excel as leaders.
More info:
ie.edu/IMBA
imba.admissions@ie.edu

/ 71Business schools
in the Global South
have a long roadahead – especiallythe most prestigious
among them.

© ISMAGILOVUNLOCKINGPOTENTIAL:
EXPLORINGRESPONSIBLE
MANAGEMENTEDUCATION IN
THE GLOBAL
SOUTH

How is responsible education
perceived and implemented in
the Global South? Prof. Jako
Volschenk, Stellenbosch Business
School, studies this region’s
response to the call for Responsible
Management Education.
Related research: Are business schools from the Global South
walking their talk? Internalizing responsible management educationin Africa, Asia, and Latin America, Ezequiel Reficco, Carlos A. Trujillo,
María Helena Ja´en, Jako Volschenk, Azlan Amran; Journal ofManagement Research, Science Direct.

EXPLORATION INTO THE GLOBAL
SOUTH

I

n a world where attention often gravitates towards thewell-trodden paths of the Global North, we turn our
focus towards a sometimes-neglected but dynamicallysignificant region – the Global South. Characterized by
low-income levels, sizable populations, and enduringmarginalization, this grouping holds immense potential yet
faces unique challenges specifically regarding responsible
education standards in the region’s business schools.
Professor Jako Volschenk and his fellow researchers delve
into how the business schools of the Global South respondto and implement responsible management education in the
recent research paper Are business schools from the Global
South walking their talk?

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/ 73

Indeed, it has been over a decade since the United Nations
launched the Principles for Responsible Management
Education (PRME). Professor Volschenk believes that it istime to review what has happened in response to thosecalls. Moreover, to date, there has been no study focusedon measuring the scope of this implementation within
business schools across Latin America, Africa, and Asia.
Drawing data from 179 faculty and senior managers ofthese business schools, the study aims to understand thedrivers, responses, and outcomes of RME adoption filling,
thus a critical gap in existing research.

EDUCATING FOR A SUSTAINABLE
FUTURETo understand the responses of the Global South, we mustfirst understand the importance of this issue. Additionally,
why business schools have recently been targeted
to go beyond technical education and move towards
internalizing responsible practices throughout the schools.
Following the financial crisis in 2008-2009, many businessschools were accused of fostering a focus on growth andprofit, “seen by many as the root of the financial crash”,
says Prof. Volschenk. Moreover, many have realized thatthe process of decision-making throughout companies
and societies that rendered problematic situations,
was not orchestrated by ignorant people. “Rather thosedecisions were the result of work by people with BAs,
BSCs, LLBs, MBAs, and PhDs,” he states. The call for
RME advises schools to implement courses as well asinternalize these practices to foster a more responsible
and sustainable learning environment.

THE PRESSURES OF PRESTIGE AND
CULTUREIn recent years, the concerns mentioned above haveincreased pressure on business schools around the world
to commit to sustainability. However, this study finds thatthe amount and form of pressure are different dependingon the region in the world or a school’s level of prestige.
The pressure comes from immediate stakeholders, suchas students, faculty, and companies, in addition to external
stakeholders, such as governments and society as a whole.

Moreover, there exists a relationship between theamount of pressure and the specific region, due totheir unique cultures. For example, Asian respondents
reported moderate pressure from society and thelowest pressure from students and companies
compared to the regions of Latin America and Africa.
This is due in part to Asian nations measuring high in
power distance. In other words, the Asian management
culture is highly structured and accepts the inequality
in power differences. This aspect of power distance isfound to be deeply rooted in Asian values and tradition
so the awareness and stress on RME remains low.

ACTIVE LEARNING IN RME
We must also consider how RME is implemented in
the curriculum. One of the most influential forms ofeducation when aiming to increase sustainability is
active learning. This approach focuses on how students
learn, not just what they learn, and as such takes a moreengaging approach to learning.
For instance, in Latin America there is a consistent
trend toward integrating greater RME content, whichaligns closely with the anticipated correlation between
heightened RME and a stronger emphasis on active
learning, as evidenced in existing studies. However, thestudy does not show a consistent pattern between RME
internalization and the use of active learning, suggestingthat internalization goes beyond active learning. Indeed,internalization covers all aspects of a school: its corevalues, structure of its departments, goals for futureendeavors, and learning environments to name but afew. Active learning is just one step in the right direction.

© BELITAS

Contrary to what past studies indicate, the prestigious
business schools with a stronger global influence
perceived more pressure from these external stakeholders
due to expectations of legitimacy. On the other hand, theless prestigious institutions felt more pressure from theirdirect stakeholders whose viewpoints they cannot afford
to ignore. However, when it came to internalizing RME,
low-prestige schools went further than their counterparts.
This could be due to the need for differentiation in a highly
saturated MBA market. Prestigious schools were found tointernalize RME “only to the extent that those actions areeasy to decode by external stakeholders”.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

74 \© GOODBOY PICTURE COMPANY

Choose your journey
towards responsible
leadership.

Saara Hamunyela, alumnus
THE LONG ROAD AHEAD
Previous researchers and authors have stressed the needfor changes in managerial education, advising schools to
go beyond surface level. Prof. Volschenk and his colleagues
have reacted to this call. Their research gives a voice to therealities of the schools in The Global South but admits thatthese schools have a long road ahead – especially the mostprestigious among them.
As we confront the challenges of sustainability and ethicalleadership, such research serves as a beacon of awarenessand accountability. Through it, business schools around theworld are advised to understand the pressures and concerns
regarding the implementation of sustainable practices inthese institutions and strive to engrain these values into thefocus of every operation. ///KEY TAKEAWAYS
 . The Urgency of Responsible Management1
Education (RME) in the Global South: Prof. Jako
Volschenk's study underscores the critical need forsustainable practices in business education within the
Global South, emphasizing the importance of aligning
academic curricula with principles of responsible
management.
 . Assessment of PRME Implementation: The
2
research provides a comprehensive assessment of
the implementation of the Principles for Responsible
Management Education (PRME) within businessschools across Latin America, Africa, and Asia, filling a
crucial gap in existing literature and offering insights
into the drivers and outcomes of RME adoption.
 . Pressures and Challenges Faced: Diverse pressures3
are faced by business schools, ranging fromstakeholder expectations to cultural influences, andsheds light on how these pressures differ based onregional contexts and institutional prestige.
 . Internalization of RME Beyond Active Learning:
4
While active learning emerges as a promising tool for
instilling sustainability principles, the study suggeststhat true internalization of RME requires deeper
structural changes within institutions, transcending
educational approaches to encompass broader
organizational values and goals.
 .The Path Forward: Despite progress, the research5acknowledges the long road ahead, particularly forprestigious business schools, in fully integrating
sustainable practices. It serves as a call to action for
institutions worldwide to prioritize sustainability andethical leadership in their educational missions.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

The world is fraught with challenges and an abundance of potential to choose
a more desirable future of all. Against a backdrop of climate change, inequality,
and the struggle against gender-based violence, it is crucial that the business
you choose challenges you to change the world. This is why Stellenbosch
Business School is so strongly committed to delivering learning experiencesthat will help you to become a responsible leader.

Choose the future. Choose your Future.
Choose Stellenbosch Business School.
Business Management and Administration | Development Finance | Future Studies
Management Coaching | Leadership Development | Project Management | Financial Planningusbcom@usb.ac.za | +27 (0) 21 918 4111 | www.usb.ac.za

/ 77

If companies
carefully assess
their environmental
impact, at thesame time, they
can reduce costs.

DISTRIBUTION AND SUPPLYCHAINS: MAKING THEM
GREENER WHILE MORE
EFFECTIVE

Most optimization studies focus
only on diminishing the cost of
distributing merchandise – ata price to the environment. But
new research by Prof. Claudia
Archetti, ESSEC Business School,
turns the perspective around to propose
a solution that both optimizes delivery
and diminishes C02 emissions. From aninterview with Prof. Adrian Zicari.
Related research: A new formulation and a branch-and-cut algorithm
for the set orienteering problem, Archetti Claudia, Cerulli Raffaele,
Carrabs Francesco, Laureana Federica, European Journal ofOperational Research, Elsevier.

T

he standard objective of companies that deal withlogistic operations are related to distribution andenvironmental management. Typically, the objectiveis minimization of the cost. Moreover, in terms of cost of
distribution, this is typically translated in minimizing the
distance that the distribution vehicles have to travel to
distribute the goods to the customers in the distribution or
supply chain.

© DNY59

Prof. Archetti and her fellow researchers tried a different
approach, attempting to evaluate environmental impact interms of the distribution plan and vehicle emissions during
the distribution of goods. What they noticed was that,typically, vehicles consume more fuel when they have a higher
load.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

78 \

/ 79

TENSION BETWEEN COST AND
ENVIRONMENTCHANGING THE DISTRIBUTIONPERSPECTIVE
This is true for trucks, but even for cars, and, moreover,
for any kind of vehicle. If the vehicle is heavier, so it
has a higher load, and it consumes more fuel. And
this means it pollutes more. The researchers goal wastherefore to take that into account when optimizing the
distribution from the perspective of minimizing the fuelconsumption. This way, Prof. Archetti et al changed theobjective from minimizing the distance as representing
the cost to minimizing the pollution, which is related not
only to the distance traveled, but also to the load that ison the vehicle.
“This means that by changing the perspective, we canobserve that this completely changes the structureof the distribution plan that you obtain at the end,”
states Prof. Archetti. “As such, when you try to find thebest way for distributing your goods while minimizing
pollution, what you will do is try to travel with lightvehicles, and so with a lower load.”© OLLO“For example,” she continues, “if a certain customer
requires a high quantity of goods, you have to deliverthat quantity to the customer. And if the quantity is high,you will try to serve the customer as soon as you canfrom the moment the vehicle departs from its starting
point. In this way, you reach the customer quickly andyou get rid of the high quantity quickly and the vehicle
becomes lighter and you pollute less. We observed
exactly that in our research paper. If you change theperspective, you have a change in the distribution plansthat might help reduce pollution.”

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

In practice, companies are still mainly driven by cost
objectives more than environment. In this kind oflogistic or distribution problems, Prof. Archetti et alobserved that companies tend to measure the cost of
distribution in terms of distance only. “However, what
we wanted in our research was take into account theenvironmental issue instead,” she asserts.
“We said, okay, environmental impact – we measure itin terms of pollution, and pollution is measured in termsof fuel consumption, and fuel consumption is related
to both distance and load of the vehicles. If you change
this perspective, you change the distribution plan, but at
the same time, fuel consumption is indeed what drives
the cost of the distribution."
The results of the research show that the companies
should change their measure of the distribution cost by
not considering simply the distance, but the distanceand the load at the same time because if you reduce thefuel consumption, not only you reduce pollution, but you
reduce the cost as well.
The aim is to show that if companies carefully assess
their environmental impact, at the same time, they
can reduce costs. In a nutshell, a win-win situationthat is both better for companies and better for theenvironment. ///The Council on Business & Society

BUSINESS, SOCIETY & PLANET

/ 81

When a certification
scheme is codesigned with targetedstakeholders in mind, it
can be very beneficial.

DIGITIZINGCERTIFICATIONSCHEMES AND
WORKING WITH
SMALLHOLDERS

Ksapa’s Christèle Delbé, Director
Supply Chain Solutions, and Hatim
Issoufaly, Programs Director
Agronomy and Development,
explore the use of certification
programs with smallholders and how
tech can help overcome the challenges.

Certification schemes set and monitor voluntarystandards pertaining to specific environmental, social
or economic goals (ex: to make agricultural production
more sustainable and eco-friendly). For the purpose of thisarticle, certification schemes refer to certification schemes
broadly as a concept, as there is considerable discrepancy
based on the certification type, the commodity underconsideration and so on and so forth.

THE PROS AND CONS FOR
CERTIFYING A PRODUCT FROM
THE PERSPECTIVE OF PRODUCERS,
BUSINESS AND CONSUMERS© WEERAPATKIATDUMRONG“The main reason for certification is to garner interest
from consumers,” states Hatim Issoufaly. Certifications
differentiate a product from other products in the same
category, making the said product distinct either in the way
it has been produced – for example, eco-friendly produced,
sustainable practices, etc. – the geographical region it comesfrom – Basmati rice from India, for example – or in who itcaters to – targeting consumers who want to buy fair tradecoffee, for example.

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82 \

/ 83

WHY CAN CERTIFICATION SCHEMESBE HELPFUL FOR SMALLHOLDERS TO
IMPROVE PRACTICES?
Generally, obtaining a certification implies that the farmer
has followed good agricultural practices (GAP). “These
usually involve recognized standards and processes todeliver a product,” asserts Hatim Issoufaly. With that inmind, certification schemes can be helpful for smallholders
to improve practices since they enable them to learn, often
for the first time, about good practices, industry quality
requirements, and market trends.
Certification processes also help compensate for the lackof training and access to resources for smallholder farmers
such as storage facilities and efficient tools to name but
two. However, some certifications – such as international
certifications and standards – can have constrains and arechallenging to adapt to the local contexts of smallholders.

THE MAIN BENEFITS OF CERTIFYINGA PRODUCT ARE:
• For producers/farmers – Certification schemes enable
farmers to invest (time and money) in improving the overall
quality standards of their products; it is a continuous
process to improve their practices and standards.
• For businesses – A company can increase its market shareby attracting new consumers, thereby creating a distinct
category of products aiming to cater to a new categoryof consumers. Subsequently, when market share become
stable, it enables the business to secure a qualitative portionof their sourcing. Certification also allows businesses
to charge higher prices for their products and ask for a
premium.
• For consumers – increased traceability (produced where /by whom) and visibility (which method or concept) of the
product they are buying.
For the broader supply chain, certification can help protect
suppliers from market volatility as it acts as a buffer on
price… although this depends on the commodity underconsideration. Certification, likewise, distinguishes a productfrom counterfeit products, by lending greater control over the
production process. This in turn helps increase trust, and thus
loyalty, from consumers. As a result, certification programs
can be considered a win-win strategy for the whole supply
chain, from the producer up to the consumer.

BUSINESS, SOCIETY & PLANETThe Council on Business & Society

However, a key drawback of certification programs lies intheir cost. There are several commodities, such as cocoa,
for which the cost of certification is borne by the industry.
However, for others – like coffee and palm oil – the cost islargely borne by the farmer. This constitutes a huge barrier,limiting access to certification programs and their benefits tovulnerable farmers.
“Voluntary sustainability standards (VSS) are a type of
certification scheme which can help smallholders improvepractices,” adds Ksapa’s Christèle Delbé. VSS are norms andstandards designed to ensure that a product is produced,
processed or transported sustainably in order to contributeto specific environmental, social and economic targets.
The benefits of Voluntary Sustainability Standards (VSS)
vary greatly from one commodity to another, and from one
certification scheme to another.

However, standards in isolation may not be sufficient to help
smallholders change practices. To go back to my earlier
example, they will most certainly need to replace the banned
pesticide with another practice to protect their crop. Is thesmallholder informed of alternative practices or products?
Is there a cost implication? Similarly, the use of PPE may beheavily influenced by the ability to invest in such equipment.”

THE LOW UPTAKE OF CERTIFICATIONSCHEMES BY SMALLHOLDERS: THE
CHALLENGES

VSS may also enable buyers at the country level todifferentiate themselves in the market and may commanda higher premium. That, however, really depends on thecommodity. In some cases, certification is a condition of
trade rather than a guarantee of premium.

“To a certain extent,” asserts Issoufaly, “it all comes down tothe cost and the complex nature of the administrative work
involved.” Particularly when the certification programs are
not adaptable to the local context, the buyer often needs toactively support the farmer throughout the administrative
process: setting up a certification unit is common incompanies trading commodities with specific processing
stages that increase the final added value (coffee, cocoa,
nuts…). As a matter of fact, such schemes may not offer
direct benefits to the farmer, such as increased yield or quality
in a way that can be recognized by purchasers. For instance,
this is relevant in the case of environmental standards. As
a result, they may not offer enough incentive for farmers.
Another reason lies in the farmers’ reluctance to formalize
their operations through a clear deed/tenure, owing to tax
purposes.

Consumers benefit from a certain level of reassurance withregards to the social and environmental impact of theirpurchase. However, the proliferation of standards has resulted
in confusing consumers and achieving differentiation isincreasingly difficult.

However, when a certification scheme is co-designed withtargeted stakeholders in mind, it can be very beneficial. As an
example, Hatim Issoufaly has supported vanilla growers in La
Réunion to obtain the European Commission label ‘Indication
Géographique Protégée’ (IGP, Protected Geographical

Producers may benefit if the training necessary to achievecertification enables them to increase yield and quality. Thatmay translate into higher income. Certain recommended
practices may also lead to reduced costs.

© PEOPLEIMAGES© LASZLO MATES“VSS schemes provide a useful framework to help address
practices which have an adverse social or environmental
effect,” adds Christèle Delbé. “For example, a standard may
ban the use of certain chemicals which may still be allowed
at a country level or mandate the use of PPE in the field forcertain activities.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

84 \Indication) under the denomination “Vanille de l’Ile de la Réunion’.
This process, involving independent farmers, cooperative
members, and processors, was a 5-year administrative processto:• Document the on-going traditional practices from production
up to processing (curing) of the vanilla beans.
• Make note of the specifications and gather proof that vanilla
has been cultivating in a delineated area for more than acentury on the island.
• Submit the files to the French Institute in-charge of facilitating
the process to EC (INAO) and subsequent follow-ups.
• Set up an internal and external control and monitoring systemwith a registered certifying body.
All these steps were facilitated and funded by District authorities
under the frame of a local-product valorization policy. Currently,
less than 100 operators are under the IGP Vanille de l’île de la
Réunion, and have received a significant premium from theEuropean Commission.
The main outcomes of this certification are increased traceability
and visibility of the local vanilla supply chain stakeholders to
consumers. Indeed, Vanilla sold under the label IGP ‘Vanillede l’île de la Réunion’ is not suffering anymore from unfair
competition from vanilla coming from the rest of the Indian
Ocean (usually sold under the catch-all ‘Bourbon’ appellation).
According to Christèle Delbé, changing practices to align with
VSS requires an investment in time from smallholders. “Theywill very much expect to see some evidence of return on theirinvestment,” she says. Understandably, they will be asking ‘what
is in it for me?’. However, most VSS do not guarantee higher
premiums and the smallholder may in fact not benefit financially.
Depending on market conditions, the crop may command a
premium but for some commodities, this is often not the case.
VSS is, for some commodities, used by buyers as a condition of
trade and they may not reward those who invest in aligning theirpractices with their chosen standard.
Another challenge faced by smallholders is related to their ability
to access the training needed to achieve certification level. The
training offered by the business they supply may be sporadic
or non-existent due to insufficient resources to dispense thetraining to a large smallholder base. Illiteracy levels may also bea challenge.

HOW CAN TECHNOLOGY HELP OVERCOME THESE CHALLENGES?
Technology can be a good lever to help overcome thesechallenges. “For instance,” says Hatim Issoufaly, “withKsapa’s Scale Up, Training, Traceability and Impact initiative(SUTTI) – we offer large-scale hybrid training and capacitybuilding programs. It enables farmers to learn new practices
to comply with certification requirements, and reducesadministrative burdens such as constrains related tomeasuring their plots, personal data collection etc.
BUSINESS, SOCIETY & PLANETThe Council on Business & Society

Indeed, everything can be done through the low-tech
application, with the help of the field officer to systemize
the process. All the data is stored in an online database andis easily accessible for farmers. From the producer to theconsumer, the mobile application can also help increase
traceability which is key to certain certification schemes.
Technology can also leverage tools like farmer profiles andGPS and help reach the last mile.”
New opportunities usually occur when technology becomeswidely accessible. Says Christèle Delbé, “this is for example
the case with mobile technology. Access to a mobile mayfor example offer the opportunity of access to weather
information or crop market prices. Buyers may also introduce
applications which enable access to training to complement
existing in-person training that may be insufficient. Moreover,mobile applications can also be used to capture farm datain order to track the profitability of a farm or work towards
certification.” ///KEY TAKEAWAYS ertification schemes set and monitor voluntaryC
standards pertaining to specific environmental,social or economic goals (ex: to make agricultural
production more sustainable and eco-friendly).
 enefits of certification are: it enables farmers toBinvest in improving the overall quality standardsof their products; it can increase its market shareby attracting new consumers, charge a higher
price; it increases traceability and visibility; and it
distinguishes a product from counterfeit products ut a key drawback of certification programs lies inBtheir cost. This constitutes a huge barrier, limiting
access to certification programs and their benefits tovulnerable farmers.
 oluntary sustainability standards (VSS) are a type ofVcertification scheme that help smallholders improvepractices and provide a useful framework to help
address practices which have an adverse social orenvironmental effect.
 hallenges: Certification may not offer enoughC
incentive for farmers. Another challenge is farmers’
reluctance to formalize their operations through aclear deed/tenure, owing to tax purposes. But, whena certification scheme is co-designed with targetedstakeholders in mind, it can be very beneficial.
 echnology can be a good lever to help overcomeTthese challenges. Low-tech applications can be usedwith the help of the field officer to systemize theprocess. All the data is stored in an online databaseand is easily accessible for farmers.
 rom the producer to the consumer, the mobile
Fapplication can also help increase traceability, accessto weather forecasts, crop market prices, and capture
farm data in order to track the profitability of a farm or
work towards certification.

Ksapa.org is a
mission-driven company.
We focus on sustainability,
specifically impact measurement,
global development, digitaltechnologies and due diligence.

WE ADVISE
WE INVESTWE
ADVOCATE

Our teams deliver sustainability
consulting, impact investment
solutions and advocacy services.
Together, we developed a reference
platform to help businesses andinvestors embed climate change,
circularity and Human Rights acrosstheir decision-making processes.

To that end, we at Ksapa havedeveloped a global community ofexperts based across Europe, Africa,
Asia, North and South America.

Visit our website atwww.ksapa.org

/ 87Reducing violenceand ensuring full andequal rights of womenand men, both in thelaw and practice, istransformational

VICTIM-BLAMING
ISN’T THE SOLUTION
TO THE ALARMING
RISE IN FEMICIDECASES IN KENYA

Brian Kaitano, Maseno University
alumnus and young voice on
Kenyan society, covers the issueof gender-based violence in the
country. Can the rise in femicide
in Kenya be explained? Can it beerased? And how unity can help in tackling
the violence?

T

he United Nations defines femicide as intentional killingof women and girls with a gender-related motivationthat may be driven by stereotyped gender roles,
discrimination towards woman and girls, unequal power
relations between women and men, or harmful social norms.

According to UN Women, data from 2022 showed that Africa
recorded the highest number of female intimate partner andfamily related killings with an estimated 20,000 victims. Thiswas followed by 18, 400 in Asia, 7,900 in the Americas, 2,300 in
Europe and 200 in Oceania.
Moreover, a report titled “Homicide Country Data” released in
2022 by the UN Office on Drugs and Crime (UNODC) states thatover the past decade, the overall number of female homicide
has remained unchanged, underscoring the urgency to preventand respond to the scourge with stronger actions. Data obtained
from the Kenya National Bureau of Statistics estimates that 40%
of Kenyan women aged 15-49 years old experience domestic
violence at least once in their lifetimes, and that 1 in 4 will haveexperienced domestic violence in the last 12 months.

© SYLDAVIA

Indeed, there has been an alarming rise in femicide cases from111 in 2019 to 152 in 2023, with 5 reported cases as of January2024 as reported by Counting Dead Women, Kenya. Though
the numbers may be higher than the reported ones, this year`sdeaths are reminiscent of the shocking murders of two elite
athletes in October 2021 and April 2022. Behind every femicide
statistic is the story of an individual woman or girl who has been
failed.

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BUSINESS, SOCIETY & PLANET

88 \

/ 89

HOW TO ADDRESS FEMICIDE IN
KENYA
Addressing femicide requires a coordinated and multisectoral approach that involves all sections of society. These
approaches are all needed, and are all important. Something
has to shift in order to protect women and girls from thisviolence, and measures could include:• The National Police Service taking increased responsibility
and steps towards effectively investigating all alleged
incidents of violence against women and girls; conducting
all investigations in a manner that respects the rights andneeds of each woman without needlessly adding to theexisting burden experienced by the victim; and taking action
to support and protect all victims of femicide and genderbased violence.

Kenya has a long history when it comes to violence against
women and girls. Recent media reports about gruesome
murders of women in cold blood mostly characterized by
amputations have led people to victim-blame to justify their
deaths.
Moreover, victim-blaming on social media adds to distress,
reflecting the reluctance to challenge comforting worldviews.
Research suggests that these people victim-blame because
they struggle to reject their comforting worldviews that good
will be rewarded and evil punished. Conversations on social
media about the deaths of these women show how as asociety we are quick to judge and then blame the victims.
As a result, there is very little public pressure to support thevictims or prosecute the perpetrators. Parents and families
go through untold emotional and psychological tortureassociated with the sudden loss of their loved ones. They
grieve to seek justice, but society forgets and moves on. It
has caused complacency in our society and our world.

WHY IS FEMICIDE ON THE RISE IN
KENYA?
Under the UN Sustainable Development Goals (SDGs) all
countries, including Kenya, committed to end all formsof gender-based violence by 2030. As such, Kenya likemany African countries has adopted treaties that address
gender-based violence, including the UN Convention on the
Elimination of All Forms of Discrimination against Women(CEDAW) and the African Charter on Human and Peoples`
Rights.
National laws such as the Sexual Offences Act also
criminalize violence against women and girls. In addition,
the Kenyan police have a specialized gender desk. However,
BUSINESS, SOCIETY & PLANETThe Council on Business & Society

activists say that that the government’s policies are scarcely
effective. They claim that there are no government sponsorednational campaigns addressing gender-based violence or
its consequences. That the justice system remains sluggish
and ineffective in prosecuting the perpetrators, and that
corruption continues to cause gaps in the implementation ofthese ambitious laws.
There is also a deep “misogynistic” culture that sees women
as objects to be “owned” and that focuses on shaming
them for being victims, rather than pinpointing their maleperpetrators. In conclusion, patriarchal ideas compelledwith the structural inequalities between men and women in
Kenyan society leaves a breeding ground for violence to takeplace.

ARE MEN FAILING IN CONDEMNINGFEMICIDE IN KENYA?
Very few men in Kenya are openly coming out to speak out
against femicide. There seems to be a huge disparity inthe male versus female attitudes towards gender-based
violence in general and it might take a long time to shed toxic
masculinity from Kenyan society. The patriarchal mindset
affects men so much that they hardly realize how much it
affects them for them to think that the fight against femicide
is not their fight. This needs to change.
Men would be wise to speak up against this violence, without
forgetting that in their silence, they maybe actually complicit
in creating a world full of inequality, hate and violation of
the basic human rights of their daughters, sisters, cousins,
friends, aunties and mothers. It is time to unite. Only together
we can speed up the progress on gender equality andwomen`s empowerment in Kenya and beyond.

• Encouraging the National Police Service, the Office of the
Director of Public Prosecution and the Judiciary to fulfill theirdue diligence obligations ensuring justice for the victims anddeterring potential offences.
• Lastly, sensitizing men, boys and community leaders on therights of women through community mobilization activities
by community health volunteers, women groups and civilsociety organizations. Women and girls on the other hand
could also be educated on their right to be free of violenceand shown where, and how, to seek services if it does
happen.
Violence against women and girls is a fundamental violationof human rights with far-reaching negative consequenceson development. On the other hand, reducing violence andensuring full and equal rights of women and men, both in
the law and practice, is transformational: it can improve
economic productivity and educational attainment andreduces risks of mental illness and substance abuse in Kenya.
It can also help accelerate achieving the multiple SDGs. Only
together will we build a future free of injustice, discriminationand violence. ///© WARCHI© RGSTUDIO• The State Department of Gender establishing a femicide
watch and/or observatory to recommend preventive
measures and collect data on femicide.

KEY TAKEAWAYS
 N Women data from 2022 showed that Africa recordedU
the highest number of female intimate partner andfamily related killings with an estimated 20,000 victims.
 ata obtained from the Kenya National Bureau ofD
Statistics estimates that 40% of Kenyan women aged
15-49 years old experience domestic violence atleast once in their lifetimes, and that 1 in 4 will haveexperienced domestic violence in the last 12 months.
 edia reports have led people to victim-blame to justifyMtheir deaths. Research suggests that these people
victim-blame because they struggle to reject their
comforting worldviews that good will be rewarded andevil punished.
 s a result, there is very little public pressure to supportA
the victims or prosecute the perpetrators.
 espite the Sexual Offences Act, the government hasDbeen criticized for lack of government sponsorednational campaigns, sluggishness and ineffectivenessin prosecuting the perpetrators. Corruption also
continues to cause gaps in the implementation of
ambitious laws.
 atriarchal ideas compelled with the structuralPinequalities between men and women in Kenyan society
leaves a breeding ground for violence to take place.
 ossible ways forward are: The National Police ServicePtaking increased responsibility and steps towards
effectively investigating all alleged incidents of violenceagainst women and girls; The State Departmentof Gender establishing a femicide watch and/or
observatory; Encouraging the National Police Service,
the Office of the Director of Public Prosecution and
the Judiciary to fulfill their due diligence obligations;sensitizing men, boys and community leaders on therights of women through community mobilization
activities by community health volunteers, womengroups and civil society organizations; educating
women and girls on their right to be free of violenceand shown where, and how, to seek services if it does
happen.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

/ 91

The central proposalof the circular
economy is theelimination ofwaste through thecreation of cyclicalflows of resources

How can innovation support
sustainable development inbusinesses? Prof. Susana
Pereira, FGV-EAESP, together
with researchers Simone Sehnem,
Tais Provensi, and Tiago Hilário
Hennemann da Silva, investigate theBrazilian startup ecosystem to find out.

DISRUPTIVEINNOVATION FOR
THE CIRCULARECONOMY: THE
EXAMPLE OFBRAZILIAN START-UPS

Related research: Disruptive innovation and circularity in start-ups:
A path to sustainable development, Simone Sehnem, Tais Provensi,
Tiago Hilário Hennemann da Silva, Susana Carla Farias Pereira,[Business Strategy and the Environment].

W

hile the Brazilian government has stepped up
measures to support innovation and sustainable
entrepreneurship, no study has yet examined
how innovation and the circularity of resources have been
incorporated into the sustainable business models used by thestart-ups. As such, Prof. Susan Pereira of FGV-EAESP and her
fellow researchers decided to investigate the subject by asking:
How is disruptive innovation used to enable the circularity ofresources in the business models of Brazilian start-ups?

WHEN PROFIT MEETS POSITIVE
IMPACT
To explore the gap between innovation and circularity,
Prof. Pereira et al. ran 50 interviews with start-up owners
and managers, as well as accessing the database of 6,000
created companies registered with the Brazilian Start-ups
Association.

© VER.2.2

Especially necessary in two respects, the research question
enriches the existing studies by revealing how far along thesestart-ups are in adopting sustainable practices. Second,
it confirms a new reality: businesses can simultaneously
achieve economic success while championing environmental

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BUSINESS, SOCIETY & PLANET

92 \© MARCELC

preservation and human development, supporting the United
Nations’ 12th Sustainable Development Goal – Responsible
Consumption and Production. How so, exactly? Let’s first diveinto the intertwined concepts of innovation and circularity.

The FGV-EAESP OneMBAINNOVATION AS THE CORNERSTONEOF CIRCULARITY
You may already be familiar with Christensen's definition of
disruptive innovation. This is characterized by the introductionof new products or services that are simpler than those alreadyon the market, and which, as they gain in popularity, come tosupplant these existing products and services. Prof. Pereiraand her colleagues add that innovation is linked to the notionsof efficiency, process, and improvement. These same concepts
underline the idea of circularity.
The researchers therefore argue that disruptive innovation
is at the root of circularity. To characterize the startups theystudied, they defined disruptive innovation at several levels: atthe internet level, big data, cloud computing, at the sharing level,
process redesign, peer-to-peer and at the business model level.

CIRCULARITY RHYMES WITHCYCLICITY
Disruptive innovation may be at the root of circularity, but what
does the latter precisely encompass? “The central proposal of
the circular economy is the elimination of waste through thecreation of cyclical flows of resources” evoke the researchers,
quoting Weber. And indeed, this calls for innovation in startups’ business models.
Having determined, as we saw above, a categorization of
innovation, the researchers combined the insights of different
scholars to also characterize business models (regenerate,share, optimize, cycle, virtualize, or exchange) and circularbusiness practices (circular supply, waste as a resource,
second life or sharing platforms). As they went through theirinterviews with startup owners, the researchers classified theirbusinesses according to their business models, disruptive
innovations, and circular practices.

INNOVATION AND SUSTAINABILITY:
THE SIGNATURE OF NEW BUSINESSES
Through their study, the researchers discovered that the start-ups
adopted business models that quickly and efficiently internalized
disruptive innovations. The respondents directly associated themwith cost reductions, increased productivity as well as reduced
water and energy consumption.
However, Prof. Pereira and her colleagues observed varying trendsof adoption of sustainable business models, circular businesspractices and disruptive innovations within the start-ups theystudied. To reach full adoption of sustainable practices, they offer
startups several recommendations including making a better useof technology and dematerialization, focusing on efficiency andpartnerships, and transitioning to better energy mixes.
BUSINESS, SOCIETY & PLANETThe Council on Business & Society

No single university can really understandwhat constitutes success in other regionsof the world.

FROM RESEARCH INSIGHTS TOPOSITIVE ACTION
The research findings hold significant implications forfostering sustainable development through strategic businessapproaches. Key considerations include repositioning
business models to extract and retain value from supply chain
resource flows, leveraging innovation for circular economy
acceleration, creating new markets via disruptive innovations,fostering integrated practices with stakeholders, andrecognizing technology as a catalyst for circular practices.

That's why five top-ranked businessschools in Asia, Europe, North and SouthAmerica joined together to create
OneMBA, the global executive MBA
program that is more diverse and globally
relevant than any other.

OneMBA executives from around the globe
continue their career while attending classes at
the OneMBA partner university most convenientto them. In addition, all OneMBA executives
come together for four week-long global
residencies held in US, Europe, Latin Americaand Asia, spread over the 21-month program.
Between residencies, OneMBA global teams
from different world regions, work together tocomplete course projects. Upon completing the
OneMBA Program, executives receive the
OneMBA certificate issued by the five partner
universities, as well as an MBA from their home
university.

Target Public
Minimum of 7 (seven) years of professional work
experience. Your current or expected global
management responsibilities will be considered.
Bachelor’s Degree or equivalent.

The study also draws lessons regarding innovation,
entrepreneurship, and circularity to highlight key areas offocus for action: “People”, emphasizing their strategic role;“Innovation”, highlighting a firm’s need for creativity anddisruption; “Technology”, emphasizing business model andinfrastructure compatibility; and “Regulation”, underscoring
policy's role in supporting circular supply chain ideas pursued
by businesses.

Admission Process
Pre application: candidates fill in the preapplication form on the internet with their general
information, submit their resume and confirm
application by paying the application fee.

All in all, evidence points to startups in Brazil not only being
aware of the stakes and need to go green, but including
innovation and circularity into their business operations rightfrom the word go. Such action is positive – and a mark ofyoung creators’ commitment as they innovate towards amore sustainable, responsible future of business. ///KEY TAKEAWAYSI nnovation and disruptive innovation are at the rootsof circular business practices
 he circular economy is about eliminating wasteTthrough the creation of cyclical flows of resources he Brazilian start-up ecosystem quickly andTefficiently internalizes disruptive innovations as ways
to pursue sustainability and efficiency goals whilesaving money
 ircularity in entrepreneurship can be fostered throughC
people, innovation, technology, and regulation.

Candidates:• Are encouraged to participate in a profile
interview which aims to align expectations
regarding the program. Profile analysis isscheduled after application is confirmed.

For more information on the FGVEAESP OneMBA
e-mail: admissionsoffice@fgv.br
Phone: +55 11 3799-3488

/ 95Complex new
business realities
require ambidexterity
if competing needs
are to be satisfied
simultaneously
and dynamically.

YIN-YANG BALANCING
BETWEEN THE EAST
AND THE WEST

Prof Qinqin Zheng of School ofManagement Fudan University
and Prof Yadong Luo of Universityof Miami analyse the differences
between Western and Eastern
management philosophies to propose
a solution to manage complexity in the
post-modern era.

By CoBS Editor Afifeh Fakori, from the paper “Competing in complex
cross-cultural world: Philosophical insights from Yin-Yang” by
Yadong Luo, Qinqin Zheng, Cross Cultural & Strategic Management,
Vol. 23 Issue: 2, pp. 386-392.

A© SERAFICUS

lthough the acronym VUCA (Volatile, Uncertain,
Complex and Ambiguous) was first coined in 1987,
the concept of a ‘VUCA World’ has probably neverbeen more relevant. How should managers operate in a
VUCA world that is also more interconnected than everbefore? Well, for the past five decades, Western management
philosophies have prevailed. But as articulated by Prof Peter
Ping Li of Copenhagen Business School, it might be time to
finally pay attention to Eastern perspectives which have been
in existence for much longer, and yet, have failed to quite
make it into the limelight… until now, at least. Confucianism,
Taoism and Legalism have been in existence for about 2,500
years now, and in his paper on Yin-Yang balancing, Professor
Li asserts that Eastern philosophies may be better suited tohandle some of the complexities of today.

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BUSINESS, SOCIETY & PLANET

96 \

/ 97

A FINAL WORD ON INTRODUCINGCALM INTO CHAOS

cost, rather than pursuing the “either/or” approach. In fact, theblue ocean strategy highlights the power of Yin-Yang balancing
by postulating that the best competition is no competition!

Increased competition and interdependence in the businessworld will only cause more, and not less, paradoxes than
before. Western and Eastern management philosophies havetheir respective strengths and weaknesses, and in isolation,neither one is adequate to manage all types of problems.
Thus, the panacea lies in integrating Eastern and Western
systems into a geocentric meta-system. The post-modern
world characterised by global interconnectivity requires a
combination of organic complexity and mechanistic simplicity
and clarity.

But at this point it would be unfair not to note that there are also
some Western management theories, such as organisational
ambidexterity, loose coupling, collaborative competitive
advantage and co-opetition, which share some core values of
Yin-Yang balancing. But such sharing has not been articulated
explicitly yet.

THE YIN TO YOUR YANG
The Yin-Yang philosophy is one of the central notions of
Taoism which teaches us how to act in accordance withnature. “Tao” refers to a natural course, which is spontaneous,
eternal and indescribable. It manifests itself through several
natural principles, one of which is the Yin-Yang duality. Thisduality concerns complementary opposites and asserts that
there is no life without death, no good without evil, and noday without night. The ubiquitous symbol of Yin-Yang – thewhite swirl with a black dot and the black swirl with a white
dot – embodies the philosophy that coexistence and unity of
opposites are necessary to form a meaningful whole.
Today’s corporate world is brimming with seemingly
contradictory needs – efficiency and flexibility, competitionand cooperation, stability and adaptation, exploitation andexploration, global and local, market-based and relationshipbased strategies, and long-term and short-term. Suchcomplex new business realities require ambidexterity ifcompeting needs are to be satisfied simultaneously anddynamically. The wisdom of Yin-Yang balancing is an
important guide to understanding these paradoxes andtensions. It treats two opposite elements of any paradox aspartial trade-off as well as partial synergy within a spectrumof holistic balancing.
This approach can accomplish a multitude of conflictual andcompeting goals not just in the East but also in the moredeveloped Western world. For instance, the Danish toy-maker
Lego has already adopted eleven paradoxical principles
similar to the practices in China. Lego’s paradoxical principles
include “to build a close relationship with one’s staff... and tokeep a suitable distance” and “to lead... and to hold oneself inthe background.” The Chinese practices include “maintaining
both distance and closeness” and “treating subordinates
uniformly while allowing individualization.”
BUSINESS, SOCIETY & PLANETThe Council on Business & Society

WHEN WEST MEETS EAST
Eastern and Western philosophies are based on very different
assumptions. For instance, ‘ambiguity’ has a rather negative
connotation in the Western culture whereas the Chinese
embrace ambiguity as not only inevitable but also desirable.
Then there is also the fact that the concept of Yin and Yang
appreciates “what is” whereas the Western style focuses moreon “what ought to be.” This means that the West can often
come across as more self-centred and aggressive towards the“external world.”
Aristotle’s “either/or” logic has a very strong hold on Western
style of management, triggering Westerners to avoid and denyparadox with an absolute separation of mental opposites. As aresult, they have a hard time reconciling intuition with analysis.
They are content to sacrifice one of the two, the one often being
intuition. It is true that this conscious endeavour to substitutecomplexity and uncertainty with simplicity and certainty, hasresulted in the dramatic advances in modern sciences in theWest. The Eastern approach may have failed to lead to themodern sciences, but right now it appears to be compatible
with the post-modern era where business and environment
must work together in pursuit of the dual goal of short-term
returns and long-term growth. Business relationships withexternal stakeholders such as suppliers, competitors andthe government are increasingly more collaborative andcompetitive today, and this necessitates the ambidextrous
balancing between the two.
The Eastern approach is more ambidextrous in the sense that
it follows a “either/and” duality, with the “either” indicating theexistence of tension and trade-off, and the “and” signifying
harmony, synergy and complementarity. The modern notionof “blue ocean strategy” is consistent with Yin-Yang balancing
since it aims to strike a fine balance between high value and low

Enlightened by Yin-Yang balancing, there is a great potentialof co-evolution, convergence and co-reinforcement ofdifferent philosophies. But we still need further research todetermine how micro-foundations such as teams, culture,human resources management, information sharing andinter-unit collaboration, can foster the execution of Yin-Yangbalancing. ///Disagreements and conflicts are quite necessary in the earlystages of organisational development. But it is also critical toensure that paradox management leads to synergistic gains
instead of just endogenous trade-offs, which may sometimes
result from Ying-Yang integration. Opposing elements canfind a unique fit only by sharing common objectives andemphasising on values added by the system as a whole. Since
Yin-Yang balancing is more of a philosophy than a science,
it is difficult to use a scientific approach to empirically verify
it. But then again, one must also acknowledge that in the realbusiness world, management is often an art rather than anexact science. As such, managerial philosophies such as YinYang may be more relevant and valuable to managers thanscientific hypotheses and propositions.
Opposite elements also need to be well-aligned in order tomanage the right level of complementarity. For example, inbusiness ethics we may be disturbed by legal standards thatare not always consistent with ethical standards. In suchcases, it is important to determine which threshold is more
important to abide by for paradox management. Effective
organisational practices, culture, leadership, routines andprocesses are required if we want to build healthy tension
and achieve a good balance that leads to organisational
effectiveness.

KEY TAKEAWAYS onfucianism, Taoism and Legalism may beCbetter suited to handle some of the business andmanagement complexities of today.
 he Yin-Yang philosophy is one of the central notions
Tof Taoism which teaches us how to act in accordancewith nature and forwards the notion of duality.
I t treats two opposite elements of any paradox
as partial trade-off as well as partial synergy
within a spectrum of holistic balancing.
 astern and Western philosophies are basedEon very different assumptions: ‘ambiguity’ hasa rather negative connotation in the Westernculture, whereas the Chinese embrace ambiguity
as not only inevitable but also desirable.
 he Eastern approach is more ambidextrous inT
the sense that it follows a “either/and” duality,with the “either” indicating the existence oftension and trade-off, and the “and” signifying
harmony, synergy and complementarity.
I t is critical to ensure that paradox
management leads to synergistic gains
instead of just endogenous trade-offs.

© YLANITE KOPPENS© TOM FISKHOW MUCH TENSION IS HEALTHY?

I ncreased competition and interdependence
in the business world will only cause more,and not less, paradoxes than before. Westernand Eastern management philosophies havetheir respective strengths and weaknesses
and both can be used to address these.

The Council on Business & Society

BUSINESS, SOCIETY & PLANET

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