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Convenience Triangle in White-Collar Crime

Case Studies of Fraud Examinations

Petter Gottschalk

The ‘convenience triangle’ is the dynamic relationship between motive, opportunity, and willingness to commit a crime, which culminates in the illegal acts which constitute white-collar crime. This book aims to discuss the role of the ‘convenience triangle’ in white-collar crime, how it affects the perpetration of these crimes, the impact of this on detection and prevention and the effects of the punitive measures taken against white-collar criminals.
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Petter Gottschalk

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Behaviours

Perspectives for Sustainable Corporate Governance

Catherine Malecki

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Conclusion

Perspectives for Sustainable Corporate Governance

Catherine Malecki

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Corporate Social Responsibility

Perspectives for Sustainable Corporate Governance

Catherine Malecki

Corporate social responsibility (CSR) is setting new missions for companies and shining a welcome light on issues such as the behaviour of board members, shared value, the well-being of stakeholders, the protection of vulnerable individuals and the roles played by public opinion and shareholders. This timely book seeks to lay the foundations for a sustainable corporate governance based on the European Commission definition of CSR as ‘the responsibility of enterprises for their impacts on society’. More generally, this sustainable corporate governance responds to some of the pressing challenges of the 21st century, from sustainable finance and climate change to carbon reduction and population growth.
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General introduction

Perspectives for Sustainable Corporate Governance

Catherine Malecki

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What sanctions? General presentation

Perspectives for Sustainable Corporate Governance

Catherine Malecki

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Behavioral dimension of convenience theory

Convenience in White-Collar Crime

Petter Gottschalk

Most theories of white-collar crime can be found along the behavioral dimension. Numerous suggestions have been presented by researchers to explain why famous people have committed financial crime. In this chapter, some of the most prominent theories are presented: differential association theory, theory of self-control and desire-for-control, slippery slope theory, and neutralization theory. Crime is not committed by systems, routines, or organizations. Crime is committed by individuals. White-collar criminals practice a deviant behavior to carry out their offenses. White-collar crime is committed by members of the privileged socioeconomic class who are using their power and influence. Offenders are typically charismatic, have a need for control, have a tendency to bully subordinates, fear losing their status and position, exhibit narcissistic tendencies, lack integrity and social conscience, have no feelings of guilt, and do not perceive themselves as criminals.

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Conclusion

Convenience in White-Collar Crime

Petter Gottschalk

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Convenience in white-collar crime

Convenience in White-Collar Crime

Petter Gottschalk

Convenience is a concept that was theoretically mainly associated with efficiency in time savings. Today, convenience is associated with a number of other characteristics, such as reduced effort and reduced pain. Convenience is associated with terms such as fast, easy, and safe. Convenience says something about attractiveness and accessibility. A convenient individual is not necessarily bad or lazy. On the contrary, the person can be seen as smart and rational. Convenience orientation is conceptualized as the value that individuals and organizations place on actions with inherent characteristics of saving time and effort. Convenience orientation can be considered a value-like construct that influences behavior and decision-making.