Category Special Issue

Prioritising new wealth creation over wealth transfer

We seek to better explain the mechanisms that control the unaccountable transfer of wealth, through a re-imagination of the accounting concepts of capital maintenance—which references “the amount [of capital] an individual [or firm] can consume and expect to be as well off at the end of the [period] as at the beginning”—and profit.

Stakeholder Theory Unleashed

In 2015, a group of influential strategic management scholars convened a workshop in Utah to discuss and debate stakeholder theory. One outcome of this meeting was a list of supposed tensions emerging from that group’s understanding of stakeholder theory and its relationship to mainstream strategic management. Our piece is a reaction to this list of tensions.

The taboos and ambiguities of CSR narratives

By Aurélien Feix and Déborah Philippe Narratives about the emergence, spread and impact of Corporate Social Responsibility (CSR) practices, generated by organizations such as the United Nations Global Compact (UNGC) are fraught with ambiguity as they avoid addressing problematic matters.…

Special Issue on Economic Inequality

Economic inequality is one of the most pressing issue of our times and organizational scholars have recently turned their attention to it. Given the mandate of Business and Society, we wanted to provide a platform for research on this topic…