Samuel O Idowu

Samuel O Idowu
London Metropolitan University · Faculty of Business & Law

PhD, MSc

About

106
Publications
55,860
Reads
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1,251
Citations
Citations since 2017
37 Research Items
764 Citations
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2017201820192020202120222023020406080100120140
2017201820192020202120222023020406080100120140
Introduction
Samuel O Idowu currently works at the Guildhall School of Business & Law, London Metropolitan University. Samuel does research in Accounting Scholarship. Their current project is 'Corporate Social Responsibility'.
Additional affiliations
January 2002 - present
London Metropolitan University
Position
  • Professor (Associate)

Publications

Publications (106)
Article
Full-text available
The aim of the present study is to find solutions for better management of online education, starting from students’ perspectives regarding the challenges they encountered in the last two years when online courses were imposed during the COVID-19 pandemic. The research methodology we used was partial least squares structural equation modelling base...
Article
Full-text available
The COVID-19 pandemic has strongly affected tourism and leisure activities worldwide, especially in the hospitality and tourism sectors. Within this context, this study aimed to evaluate the impact of the pandemic on the future attractiveness of the hospitality industry (HI) to young people. The conceptual model underpinning the empirical research...
Article
This study explores the relationship between CSR, service failure and recovery, and sustainable business in the context of Nigeria’s oil industry. Globally, there is nowhere these problems of environmental degradation, socio-political dissonance, lack of sustainable development, poor CSR, and poverty are more visible than in the Niger Delta area of...
Chapter
Full-text available
The term sustainability in environmental context or in terms of planet Earth came into our serious consciousness in the late 1980s as a result of the world acclaimed Brundtland Report (1987) of the World Commission on Environment and Development. This was after Rachel Carson’s book of 1962 on the excessive use of pesticides in agriculture and the S...
Chapter
The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptua...
Book
This book examines and analyzes the challenges programmes for Corporate Social Responsibility (CSR) and sustainable development are facing in global management practice. It looks at the dichotomy of a general and popular demand for responsible and resilient management, and the counterplayers that impact the positive effect of such efforts. The book...
Chapter
Corporate Social Responsibility (CSR) and issues concerning Sustainable Development have transformed a number of our business and life practices and contributed positively to the need for businesses and citizens of the second millenium to organise themselves in being more responsible than ever before. Not only that, CSR has also been instrumental i...
Book
In 2008 I edited with an old colleague a sister version of this current book on the Global Practices of Corporate Social Responsibility. Ten years on I was called upon by a few of my global readers who have followed a number of the books I have been lucky to be part of the editorial team to edit a more up to date version of how CSR is currently bei...
Chapter
A religious leader once argued that “Wisdom is free, but it is also the most expensive thing there is, because we tend to acquire it through failure or disappointment or grief. That’s why we share our wisdom, so that others will not have to pay the price for it that we paid”. We have cited these great words of wisdom here because, the genesis of wh...
Book
This book examines corporate governance through a holistic lens that integrates financial, social and environmental goals, e.g. increasing transparency and disclosure. In addition, it investigates the theoretical assumptions guiding the current corporate governance practices adopted by companies in Central Europe and Russia. The book presents a dyn...
Book
This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed...
Book
This book explores the current state of Corporate Social Responsibility (CSR) from an international perspective, the goal being to share ideas and visions for a sustainable future and to provide useful guidelines for academics, practitioners and policymakers in the context of the 2030 “Agenda for Sustainable Development” released by the United Nati...
Book
This book examines education about standardization in the context of sustainable management. It shows the role of standardization education in the global economy, and in markets, industries and businesses. The book presents knowledge on standardization for sustainable management, describes measures that can be taken to stimulate it, and highlights...
Book
This book provides a business-oriented analysis of the United Nations (UN) Sustainable Development Goals (SDG). In order to assess their impact on businesses and corporations, the book addresses all 17 goals and a broad range of industries. Gathering contributions from Africa, Europe and Asia, it presents both critical reviews and case studies. In...
Chapter
Corporate entities of our time are expected to demonstrate that they are responsible in all areas of their operational activities and existence including ensuring that all their actions demonstrate glaringly to all and sundry that they care about the wellbeing of all the inhabitants of planet earth—both animate and inanimate and that they are econo...
Chapter
Corporate social responsibility (CSR) has continued to reshape and transform a number of business practices, including the way corporate entities of the twenty-first century perceive and report on both their financial and non-financial activities to their stakeholders and the world at large. In the quest for responsible reporting of the non-financi...
Book
This book provides a rich collection of essays discussing and showcasing the transformation of businesses around the world towards sustainability and responsibility. Based on a framework of global theoretical approaches, it presents practical examples and cases from a variety of industries, regions and corporate functions. It also highlights the la...
Book
This book offers up-to-date insights into the theory and practice of Corporate Social Responsibility (CSR) and sustainability management. Gathering contributions by a team of international scholars, it shares perspectives from a variety of academic disciplines, including management and tourism as well as accounting, higher education research and su...
Book
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well...
Chapter
The concept of corporate social responsibility (CSR), defined here as coordinated business actions aimed at a more sustainable world, has always been fairly controversial, both from the perspective of academic discourse and from the perspective of corporate practice. In its most basic terms, questions have been asked about whether corporations can...
Article
Full-text available
Purpose The purpose of this paper is to analyze the effect of corporate governance practices on firms’ financial performance, as measured by comprehensive income (CI). Design/methodology/approach Using a sample of 237 firms from the Standards & Poor (S&P) 500 index during the years 2004-2009, multivariate statistical analyses are conducted to co...
Chapter
We are in an era of positive change in all areas of human existence—business, education, government and politics, charities, religion, society and many more. It has become necessary for a number of instruments we use in business and the general societal environment to be remodelled to meet the needs of modern global citizens. The sudden realisation...
Book
Corporate Social Responsibility (CSR) is currently a topic of increasing interest in all areas such as business, economics and academia in general. Not only that, many issues connected to CSR are currently being researched and knowledge derived from research is shared in all businesses and the general environment. Currently, issues and topics conne...
Book
When it comes to exploring and developing the relations between business and society, it is essential to simultaneously take a critical stance, look for opportunities and be receptive for signals of emerging ‘best and next practices’. Only by constantly reflecting on the theories and concepts that have spawned from investigating this relationship a...
Book
Research in the field of Corporate Governance (CG) has evolved over the last three decades and the effectiveness of board structures, CEO and Chair features and executive compensation remain at the centre of both policy debates and CG research. The worldwide financial crisis clearly demonstrated to all the inefficiencies of corporate governance str...
Chapter
That Corporate Social Responsibility has dynamically reoriented the global corporate scene, the global economy, the way corporate entities are managed and run by corporate executives, the realisation that all classes of stakeholder are important to corporate survival, the way we treat the environment and process our wastes over the last 30 or so ye...
Chapter
Adrian Cadbury a UK industrialist and entrepreneur (who chaired the Cadbury Committee Report on Corporate Governance 1992—the very first of its kind worldwide) and the World Bank’s Corporate Governance Report 2000 have both explained Corporate Governance as a field which is concerned with “holding the balance between economic and social goals and b...
Chapter
Corporate governance is understood as a set of mechanisms and institutions which are intended to provide efficient monitoring and control over a firm’s strategy and operation. As offered in the definition G20/by OECD (2015: 3) “good corporate governance is not an end in itself. It is a means to create market confidence and business integrity, which...
Book
Corporate Social Responsibility (CSR) has become a topic of increasing importance in all areas of human existence – in business, politics, academia and the civil society in general. Issues relating to CSR are discussed, researched and propagated in all economies around the globe. There is practically nowhere in the world today where issues relating...
Chapter
Full-text available
Throughout this book Corporate Social Responsibility (CSR) has been discussed in an international framework. The European aspects of CSR are presented in the following countries: Switzerland, Italy, The Netherlands, Cyprus and Romania. In the United States of America (US), the CSR was approached by the policies, environmentally-sustainable behaviou...
Book
This book explores different dimensions of the field of corporate governance and social responsibility. It discusses how business and society perceive and relate to CSR; how the field has continued to reshape modern corporate boardrooms in both the advanced and emerging economies; how CSR has transformed the manner in which modern corporate entitie...
Book
This book discusses the tasks and functions of corporate governance in the light of current challenges and the dynamics that arise from a broader approach to company management and the integration of corporate governance with corporate social responsibility (CSR) and sustainability. Addressing the corporate governance shortcomings that are believed...
Book
This book explores recent developments in the theory, strategic perspective and international practice of corporate social responsibility. In particular it discusses the consequences of the economic slowdown apparent in many economies and the impact of changes in the regulatory environment. It consists of three parts: Part one addresses a variety o...
Article
This paper joins the debate on the relationship between inequality and the environment. Departing from the past contributions, which focused either on the theories of environmental behavior or on economic interests, this paper develops arguments about “political choice” mechanisms that help explain the linkages between inequality and national polic...
Book
This book presents initiatives that were launched or are currently being pursued in the name of CSR, and showcases how different dimensions of CSR, sustainability, ethics and governance can help to solve global challenges. Contributions by international experts from Australia to Bangladesh and from Nigeria to Spain address current issues in their r...
Article
Full-text available
The current paper aims to emphasize the presence of Corporate Social Responsibility (CSR) and Sustainability elements in the Integrated Reporting framework, focusing on the most relevant set of voluntary reporting initiatives in the CSR/ Sustainability/ IR sphere. Based on the theoretical background of the IR Framework, ISO 26000 and GRI G4, a comp...
Chapter
By and large, it is safe to assert that we have now passed the stage where modern scholars or anyone else are still debating or contending whether or not corporate social responsibility is a desirable field. The field has now been fully accepted globally and is now talked about seriously in all countries around the world in terms of how global citi...
Article
Full-text available
The purpose of this paper is to analyse the complex and antagonistic nature of virtue as practised by managers in the context of the recent global financial crisis and in the light of the ethical scandals which pervade the corporate scene. The dispersal of ethical responsibilities is generated by a misunderstanding of autonomy and self-governance a...
Book
This book provides a comprehensive overview of corporate social responsibility and its development in Africa. It provides in-depth studies on 11 sub-Saharan countries, demonstrating that corporate social responsibility is forming and going through different stages of metamorphosis in the continent. Though corporate and individual attitudes towards...
Book
Samuel O Idowu, London Metropolitan University, UK Stephen Vertigans, Robert Gordon University, UK Rene Schmidpter, Cologne Business School, Germany Description Corporate Social Responsibility (CSR) has become a topic of increasing importance in recent years – in business, politics, and academia alike. Issues relating to CSR are discussed, resear...
Research
Full-text available
Reporting Corporate Social Responsibility in corporate Africa: An Exploratory Study Samuel O Idowu, London Metropolitan University, UK Abstract The issue of corporate social responsibility has permeated all corners of the world; including the continent of Africa and its countries. This is simply because individual citizens, corporate entities, st...
Book
This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of...
Book
This book is a concise and authoritative reference work and dictionary in the field of corporate social responsibility, sustainability, business ethics and corporate governance. It provides reliable definitions to more than 600 terms and concepts for researchers and professionals alike. By its definitions the dictionary helps users to understand th...
Book
This book explores the current state of Corporate Social Responsibility (CSR) in 24 European nations, examining the state of the development and practice of CSR and sustainability for organizations in these countries. The common denominator for all of the book’s 25 chapters is a management perspective rather than an ethical discourse. The book ther...
Chapter
In an article in the Journal of the Royal Society of Arts (RSA) Issue No. 2, 2014, in the United Kingdom, Michael Townsend notes that “Capitalism is suffering a crisis of liquidity, reliability and confidence because it stands accused of failing to create shared wealth, of neglecting the planet, of generating an ever-widening gap in our society and...
Chapter
In the majority of countries in Europe Corporate Social Responsibility (CSR) is understood as a management concept determined by relevant market actors including consumers, investors, public policy makers, NGOs and the media. While generally depicted as an entrepreneurial concept, it is increasingly shaping the role of European authorities, interna...
Chapter
The issue of social auditing has suddenly become an even more important one than ever before for corporate social responsibility (CSR), Ethical Business and the supply chains industry following a series of scandals including the sad fatal incident of May 2013 in the garment factories of some suppliers to many Western household names, brands and ret...
Book
This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR...
Book
This book provides an overview of the application of Corporate Social Responsibility in businesses and corporations around the world. Primarily based on real cases, it focuses on different approaches to CSR from a global perspective. It provides a critique of the "wrong" practices often employed even by multinational organizations, and highlights t...
Book
Corporate Social Responsibility In Asia - Practice and Experience: Presents a rich collection of research studies on the theory and practice of CSR in Asia (Editors: K C P Low, S O Idowu and S L Ang)
Book
This book provides an overview of the application of Corporate Social Responsibility in businesses and corporations around the world. Primarily based on real cases, it focuses on different approaches to CSR from a global perspective. It provides a critique of the “wrong” practices often employed even by multinational organizations, and highlights t...
Article
Putting in place a good system of governance is part of the actions taken by modern corporate entities to ensure a culture which encourages sustainable business. The issue of a good system of governance has become extremely important globally over last 20 or so years simply because of the incidence of some socially unacceptable practices which were...
Chapter
This paper reviews the concept of corporate social responsibility (CSR) with a view toward understanding its meaning and component parts, and examines the business case for corporate social responsibility. The business case for CSR refers to arguments made in support of the reasons businesses should accept and advance CSR activities. The business c...
Article
The term 'Socially responsible investing (SRI)' has become increasingly popular since the 1980s. It's becoming one of the trendiest investment approaches in the world especially after the financial crises of recent times. Socially responsible investing is not only interesting for the investors but also for companies and governments of different cou...
Chapter
This paper investigated the extent to which CSR was incorporated into MBA courses in business schools in the United States. MBA students are the managers and leaders of the future and their knowledge and skills will influence the extent to which business CSR and sustainability will be achieved. This paper makes an exploratory analysis of MBA curric...
Book
In today's global business environment it is no longer acceptable that a corporation does well simply by doing good. It is expected. With increasing pressures from stakeholders to improve the bottom line as well as to be good corporate citizens, business leaders face tough decisions. What social issues should we support? What initiatives should we...
Chapter
To say that the modern business environment is permeated with fraud and all its related socially unacceptable criminal acts, which are perpetrated by the so-called white-collar criminals, is neither an attempt to frighten anyone nor to overemphasize the seriousness of the problem.
Book
Fraud has become a challenging phenomena affecting economies worldwide. Anti-fraud measures are an integral part of today's management practices and have found their way into business education. Yet in developing countries these topics have long been neglected and only limited research has been conducted in this area. This book fills an essential g...
Article
Full-text available
Abstract: The field of Corporate Social Responsibility (CSR) has been embraced globally by modern corporate entities of all shapes and forms. Advocates of the field argue that corporations that are perceived by society as being socially responsible are likely to derive enormous benefits from being so. They argue that most stakeholders whether prima...
Article
Full-text available
The field of Corporate Social Responsibility (CSR) has been embraced globally by modern corporate entities of all shapes and forms. Advocates of the field argue that corporations that are perceived by society as being socially responsible are likely to derive enormous benefits from being so. They argue that most stakeholders whether primary or seco...
Article
Purpose This paper aims to piece together chronologically the events and revolutionary acts that have been taken by groups of individuals, entrepreneurs/industrialists and corporate entities in the UK which fall under the ambit of corporate social responsibility (CSR) in order to derive the history of CSR in the country. Design/methodology/approac...
Chapter
This chapter discusses accounting for decision makers in a sustainable environment using some traditional accounting techniques which accountants and corporate managers use when making both short term and long term financial decisions. The chapter discusses these accounting techniques not in terms of the traditional bottom line results focus but in...
Book
Modern businesses and organizations understand that corporate social responsibility (CSR) has become an important factor for sustainable success. At the same time CSR has established itself as a widely accepted element of courses in managerial training and education. This book, designed to support CSR teaching, collects 14 essays that clearly illus...
Article
Our experiences of life have enabled us to understand that new times create new problems and perhaps new opportunities as well for those who can spot them. Some fifty or so years ago, issues relating to global warming, environmental pollution, terrorism, human rights abuses and a host of other social and environmental problems that are of concern f...
Book
By and large, corporations of the 21st century have come to realise that their obligations to societies in terms of corporate social responsibility are fourfold: economic, ethical, altruistic and strategic. Meeting these four responsibilities is crucial to their survival in their various markets and industries; it also requires them to rewrite thei...
Article
Purpose – This paper documents the motivations of modern corporations in issuing corporate social responsibility (CSR) reports to their stakeholders. It further demonstrates why these entities have suddenly become more moral or ethical. Design/methodology/approach – An empirical methodology was used to gather and analyse the required information f...
Article
Being socially responsible on the part of corporate entities is now no longer an option. It is part of their normal business obligations to all their stakeholders regardless of whether these are primary or secondary stakeholders. Modern societies around the world now expect corporate entities of all shapes and forms to be socially responsible in wh...
Article
The field of corporate social responsibility (CSR) has been embraced globally by modern corporate entities of all shapes and forms. Advocates of the field argue that corporations that are perceived by society as being socially responsible are likely to derive enormous benefits from being so. They argue that most stakeholders whether primary or seco...
Chapter
We live in an era where corporate entities and those at the helm of managing their affairs – managers are not judged only by their financial performance anymore but also by their positive actions towards their stakeholders and the natural environment; in other words, how socially responsible they are. Reckless and irresponsible actions on the part...
Chapter
Corporate secretaries make a considerable contribution to corporate social responsibility (CSR) processes by the nature of the positions and responsibilities they hold in organisations. They act as a servant or full member of the board of directors, the body that formulates corporate strategies; which are subsequently executed by executive director...
Book
Modern businesses and organizations understand that corporate social responsibility (CSR) has become an important factor for sustainable success. At the same time CSR has established itself as a widely accepted element of courses in managerial training and education. This book, designed to support CSR teaching, collects 14 essays that clearly illus...
Book
By and large, corporations of the 21st century have come to realise that their obligations to societies in terms of corporate social responsibility are fourfold: economic, ethical, altruistic and strategic. Meeting these four responsibilities is crucial to their survival in their various markets and industries; it also requires them to rewrite thei...

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Projects (6)
Project
Call for contributions Global challenges to CSR and Sustainable Development Deadline for Abstracts: 31st July 2019 Editors: Stephen Vertigans, Robert Gordon University, Aberdeen, UK Samuel O Idowu, London Metropolitan University, UK Description Corporate social responsibility (CSR) and sustainable development have increasingly been positioned as solutions to widespread and deep rooted environmental, social and economic problems across local, national and international boundaries. The concepts have grown in prominence following shifts in responsibilities that accompanied the rise of neo-liberalism and de-regulation initially in the global north before being rolled out within international financial packages to the global south. Alongside the concomitant civil demand for corporate engagement, growing awareness both of environmental disasters and their causes has led to widespread support for sustainable development in order to manage the world's finite resources. Consequently, the two concepts have become rallying calls through which to address corporate excess, social and geographic disadvantage, climate change and subsequent population vulnerability. However, the impact of the development and implementation of CSR and sustainable development programmes has been mixed. Certainly some local content, health and education initiatives are delivering longer term benefits, community engagement can be more constructive and management of local resources can be directed towards the benefit of future generations. Yet there are also inconsistencies and contradictions often driven by self-interest, short termism and fragmented ways of thinking that are often underpinned by the continuing dominance of global northern ways of thinking in the application of global south solutions. This combination of factors has resulted in both concepts failing to achieve their potential at a time when confidence in leading global institutions and dominant nation-states to resolve problems continues to plunge. The need for CSR and sustainable development to therefore address fundamental social and environmental problems is arguably growing. In this book we emphasise that if the concepts are to achieve their potential then the problems that have bedevilled related strategies and programmes need to be acknowledged and addressed. Because of the multi-disciplinary nature of the concepts abstracts are invited from academics from any discipline who are interested in the capabilities, challenges and potential of CSR and sustainable development. The intended readership is expected to be students and academics from across related disciplines, policy makers, NGOs and members of societies who study or have an interest in CSR and sustainable development. Each of the Chapters will be around 7,000 words. Contemporary challenges that the book seeks to confront include: * the tensions between short termism within CSR programmes and longer term sustainable development; * the mis-allocation of resources within the global south; * cynicism about intentions and failed promises associated with CSR; * unrealistic CSR and sustainable development ambitions; * reasons behind sustainable development programmes failing; * the rise to global prominence of climate change deniers and the 'fake news' narrative; * perception that the need for sustainable development is the fault of the global north yet is being used to hinder global south development; * dominance in implementation peoples and strategies from the global north; * inequities in impacts of climate change and need for sustainable practices; * how can CSR and sustainable development be directed towards the most pressing issues; * difficulties with recycling initiatives; * reluctance of populations to make fundamental changes to lifestyles. Schedule The submission deadline for initial expressions of interest in the form of an abstract of approximately 300 words is 31st July 2019. Abstracts should be sent as e-mail attachments to either Stephen Vertigans s.vertigans@rgu.ac.uk or Samuel O Idowu s.idowu@londonmet.ac.uk. All papers are peer reviewed. Main deadlines: • 31 July 2019 Deadline for abstracts (300 words) • 15 August 2019 Notification of acceptance of contributions • 15 April 2020 Deadline for full contribution (max. 7,000 words) • 30 May 2020 Reviewers feedback • 15 July 2020 Final revised chaper submission The book will be published in the Springer CSR, Sustainability, Ethics and Governance book series with publication scheduled for late November 2020.
Project
This project is on an edited book of how corporate social responsibility is understood and practiced in about 60 countries around the world. It's a sister project to a previous version of the book published in 2008.