Nedenstående er en simpel liste over alle de fundne ligheder mellem Eli Lilly og Novo Nordisk i relation til hvert element i ”The Corporate Sustainability Model”.
Kommentarer omkring de ledelseskontrolmæssige referencer, som de enkelte bullets dækker over, er udeladt, idet projektet vægter forskellene mellem selskaberne højest. Dog kan listen give den interesserede læser et samlet overblik over modelanalysens fundne ligheder.
Broader environment:
- Underlagt ”OECD’s Guidelines for Multinatinal Enterprises” (”soft law”) Internal context:
- Bred horisontal organisationsstruktur.
- Bestyrelseskomiteer/udvalg som fokuserer på CSR-emner.
- Omfattende rumlig organisationsstruktur.
- Central afdeling for CSR.
- Kan ikke sige noget om de kulturelle grundlæggende antagelser for hvert selskab.
Business context:
- Kundegrundlag, konkurrenter og produktegenskaber (samme branche og lignende produkter) - Medlem af brancheorganisationer og underlagt deres ”codes-of-conduct”.
Human and financial ressources:
- Ønsker veluddannet arbejdskraft.
- Svært at finde veluddannet arbejdskraft i landet, hvor selskabet er registreret, men selskabet forsøger at øge udbuddet.
- Der undervises i forretningsetik, så den ”rette indstilling” til CSR hos medarbejderne sikres.
Leadership: (Ingen ligheder)
Sustainability strategy, structure, systems, programs and actions:
- Hotline til indberetning af regelbrud.
Sustainability performance:
- Fokuserer på alle 3 CSR-emner.
Stakeholder reactions:
- Mange “key players” og “keep satisfied” stakeholders.
- Tager ikke højde for “key players” ønsker til sustainability performance, idet alle targets ikke nås.
Long-term corporate financial performance:
- Aktiekursen lander i slutningen af en 10-årig periode på sit næsten højeste niveau.
Litteraturliste Trykt litteratur
Aagaard, A.
CSR med succes – fra teori til praksis
Gyldendal A/S. 2012. København – Danmark.
Andersen, I.
Den skinbarlige virkelighed – vidensproduktion inden for samfundsvidenskaberne Forlaget Samfundslitteratur. 2008. Frederiksberg – Danmark.
Anthony, R. N. og V. Govindarajan
Management Control Systems – Twelfth Edition McGraw-Hill/Irwin. 2007. New York – USA.
Aquinas, P. G.
Principles of Management and Organisational Behavior Excel Books Private Limited. 2007. New Delhi – Indien.
Bager, T., B. Obel og V. Søgaard
Organisation og strategi – en introduktion
Odense Universitetsforlag. 2001. Odense – Danmark.
Berry, A. J., J. Broadbent og D. Otley
Management Control – Theories, Issues and Practices MacMillan Press Ltd. 1995. Hampshire – England.
Black, J.
Oxford Dictionary of Economics – Second Edition Oxford University Press. 2002. New York – USA.
Bradley, V. A.
Ledelseskontrol på grundlag af det interne regnskabsvæsen Erhvervsøkonomisk Tidsskrift. Bind 21, side 147-165. 1957.
Brockett, A. M. og Z. Rezaee
Corporate Sustainability – Integrating Performance and Reporting John Wiley & Sons, Inc. 2012. New Jersey – USA.
Buhmann, K. og J. D. Rendtorff
Virksomheders ledelse og sociale ansvar – Perspektiver på Corporate Governance og Corporate Social Repsonsibility.
Jurist- og Økonomiforbundets Forlag. 2005. København – Danmark.
Carroll, A. B.
Corporate social responsibility – Evolution of a Definitional Construct Business and Society. Bind 38, nr. 3. 1999.
Emmanuel, C., D. Otley og K. Merchant.
Readings in Accounting for Management Control Chapman & Hall. 1992. London – England.
Epstein, M. J.
Making Sustainability Work – Best Practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts – First Edition
Greenleaf Publishing Limited. 2008. Sheffield – England.
Epstein, M. J. og A. R. Buhovac
Making Sustainability Work – Best Practices in Managing and Measuring Corporate Social, Environmental, and Economic Impacts – Second Edition
Greenleaf Publishing Limited. 2014a. Sheffield – England.
Epstein, M. J. og A. R. Buhovac A New Day for Sustainability
Strategic Finance. Bind 96, nr 6, side 25-33. 2014b.
Epstein, M. J. og J.-F. Manzoni
Performance Measurement and Management Control: Improving Organizations and Society Emerald Group Publishing. 2006. Bingley – England.
Epstein, M. J. og M.-J. Roy
Sustainability in Action: Identifying and Measuring the Key Performance Drivers Long Range Planning. Bind 34, side 585–604. 2001.
Foged, B.
Kompendium i Management Accounting – Økonomistyring – 4. udgave Aspiri A/S. 2011. Frederiksberg – Danmark.
Frankfort-Nachmias og D. Nachmias
Research Methods in Social Sciences – 5th edition Arnold. 1996. London – England.
Hack, L., A. J. Kenyon og E. H. Wood
A Critical Corporate Social Responsibility (CSR) Timeline: How should it be understood now?
International Journal of Management Cases. Bind 16, nr. 4, side 46-55. 2014.
Hared, B. A., Z. A. Abdullah og S. M. R Huque
Management Control Systems: A review of literature and the theoretical framework for future researches
European Journal of Business and Management. Bind 5, nr. 26. 2013.
Høimark, M.
Politikens retskrivnings- og betydningsordbog – 2. udgave Politikens Forlag. 1996. København – Danmark.
Institut for Revision og Regnskabsvæsen HD(R) Afgangsprojekt – Vejledning 2016
Copenhagen Business School. 2016. Frederiksberg – Danmark.
Johnson, G., R. Whittington og K. Scholes Exploring Strategy – Ninth Edition
Pearson Education – Financial Times Prentice Hall. 2011. Essex – England.
Kotler, P. og N. Lee
Corporate Social Responsibility – Doing the Most Good for Your Company and Your Cause.
John Wiley and Sons Inc. 2005. New Jersey – USA.
Lægaard, J. og M. Vest
Strategi i vindervirksomheder – 3. udgave
Jyllands-Postens Forlag. 2010. København – Danmark.
Marrewijk, M. og M. Werre
Multiple Levels of Corporate Sustainability
Journal of Business Ethics. Bind 44, nr. 2/3, side 107-119. 2003.
Matten, D. og J. Moon
“Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility
Academy of Management Review. Bind 33, nr. 2, side 404-424. 2008.
Merchant, K. A.
Modern Management Control Systems – Text and Cases Prentice Hall. 1998. New Jersey – USA.
Merchant, K. A. og W. A. Van der Stede
Management Control Systems – Performance Measurement, Evaluation and Incentive – Third Edition
Pearson Education – Financial Times Prentice Hall. 2012. Essex – England.
Milner, J. og L. Grinder
Politikens Store Fremmedordbog Politikens Forlag A/S. 1996. Danmark.
Moon, J.
Corporate Social Responsibility – A Very Short Introduction Oxford University Press. 2014. New York – USA.
Montiel, I.
Corporate Social Responsibility and Corporate Sustainability – Separate Pasts, Common Futures Organization & Environment. Bind 21, nr. 3, side 245-269. 2008.
Parker, L. D. og P. A. Ritson
Revisiting Fayol – Anticipating Contemporary Management British Journal of Management. Bind 16, side 175–194. 2005.
Porter, M. E. og M. R. Kramer
Strategy and Society – The Link Between Competitive Advantage and Corporate Social Responsibility
Harvard Business Review. Bind 84, nr. 12, side 78-92. 2006.
Porporato, M.
Management Control Systems’ Literature Development: Theoretical approaches and Critiques within the Functional Paradigm
Revista Universo Contábil, FURB. Bind 7, nr. 2, side146-173. 2011.
Roepstorff, A. K.
CSR – Virksomheders sociale ansvar som begreb og praksis Hans Reitzels Forlag. 2010. København – Danmark.
Saulpic. O., M.-A. Lorain, F. Fourcade og J. Morales
Fundamentals of Management Control – Techniques and Principles Pearson Education. 2011. Paris – Frankrig.
Schein, E. H.
Organizational culture and leadership – 4th edition John Wiley & Sons Inc. 2010. San Francisco – USA.
Schwartz, M. S. og A. B. Carroll
Corporate Social Responsibility: A Three-Domain Approach Business Ethics Quarterly. Bind 13, nr. 4, side 503-530. 2003.
Shur, A.-L. T., M. Reissmann og M. Rosenstock
Hvad enhver virksomhed bør vide om CSR, lovgivning, forbrugere og medier L&R Business. 2011. Danmark.
Terry, G. R og S. G Franklin
Principles of Management – 8th edition Richard D. Irwin Inc. 1982. USA Vallentin, S.
Afkastet og anstændigheden – Social anstændighed i en kritisk belysning.
Samfundslitteratur. 2011. Frederiksberg – Danmark.
Visser, W.
The World Guide to Sustainable Enterprise – Volume 3: Europe Greenleaf Publishing Limited. 2016a. Sheffield – England.
Visser, W.
The World Guide to Sustainable Enterprise – Volume 4: The Americas Greenleaf Publishing Limited. 2016b. Sheffield – England
Vogel, D.
The Market for Virtue –the Potential and Limits of Corporate Social Responsibility Brookings Institution Press. 2006. Washington D.C. – USA.
Watson, T. J.
In Search of Management: Culture, Chaos and Control in Managerial Work Routledge. 1994. London – England.
Elektroniske kilder
Web 1 www.corporateknights.com
The results for the 2015 Global 100 Most Sustainable Corporations in the World index http://www.corporateknights.com/reports/2015-global-100/2015-global-100-results-14218559/
Web 2 www.fsr.dk
Pressemeddelelse – 6. oktober 2011 – CSR-prisen 2011 til Novo Nordisk og LEGO http://www.fsr.dk/Nyheder%20og%20presse/Pressemeddelelser/Pressemeddelser%202 011/CSR-prisen-2011-til-Novo-Nordisk-og-LEGO
Web 3 www.arbejdsmiljoviden.dk CSR
http://www.arbejdsmiljoviden.dk/Viden-om-arbejdsmiljoe/CSR Web 4 www.denstoredanske.dk
Søgeord = ”Social”
http://www.denstoredanske.dk/Sprog,_religion_og_filosofi/Sprog/Fremmedord/sf-so/social
Web 5 www.unece.org
Sustainable Development – Concept and Action
http://www.unece.org/oes/nutshell/2004-2005/focus_sustainable_development.html Web 6 www.unglobalcompact.org
Guide to Sustainability – Shaping a Sustainable Future
https://www.unglobalcompact.org/docs/publications/UN_Global_Compact_Guide_to_
Corporate_Sustainability.pdf Web 7 www.oecd.org
Corporate responsibility: Frequently asked questions
http://www.oecd.org/corporate/mne/corporateresponsibilityfrequentlyaskedquestions.ht m
Web 8 www.iso.org
ISO 26000 – Guidance on Social Responsibility – Discovering ISO 26000 http://www.iso.org/iso/discovering_iso_26000.pdf
Web 9 www.globalreporting.org
G4 Sustainability Reporting Guidelines
https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
Web 10 www.datacvr.virk.dk Virk – data - CVR
https://datacvr.virk.dk/data/visenhed?enhedstype=virksomhed&id=24256790&soeg=N ovo+Nordisk+A%2FS&type=Alle
Web 11 www.novonordisk.dk
Novo Nordisk kort fortalt - historie
http://www.novonordisk.dk/om-novo-nordisk/novo-nordisk-kort-fortalt/history.html Web 12 www.novonordisk.com
Novo Nordisk Annual Report 2015
http://www.novonordisk.com/content/dam/Denmark/HQ/Commons/documents/Novo-Nordisk-Annual-Report-2015.PDF
Web 13 www.unric.org
Information om FN – FN’s 193 medlemmer
https://www.unric.org/da/information-om-fn/25948 Web 14 www.retsinformation.dk
LBK nr. 1580 af 10/12/2015 (Gældende)(Årsregnskabsloven)
https://www.retsinformation.dk/forms/r0710.aspx?id=175792&exp=1 Web 15 www.retsinformation.dk
LBK nr. 1253 af 01/11/2013 (Historisk) (Årsregnskabsloven) https://www.retsinformation.dk/Forms/R0710.aspx?id=158560 Web 16 www.retsinformation.dk
LOV nr. 1367 af 10/12/2013 (Historisk) (Lov om ændring af årsregnskabsloven, selskabsloven og forskellige andre love)
https://www.retsinformation.dk/Forms/R0710.aspx?id=160439 Web 17 www.retsinformation.dk
LOV nr. 546 af 18/06/2012 (Gældende) (Lov om mæglings- og klageinstitutionen for ansvarlig virksomhedsadfærd)
https://www.retsinformation.dk/forms/r0710.aspx?id=142515 Web 18 www.corporategovernance.dk
Anbefalinger for god selskabsledelse (senest opdateret november 2014)
https://corporategovernance.dk/sites/default/files/anbefalinger-for-god-selskabsledelse-2013-senest-opdateret-november-2014.pdf
Web 19 www.oecd.org
OECD Guidelines for Multinational Enterprises – 2011 Edition http://www.oecd.org/daf/inv/mne/48004323.pdf
Web 20 www.novonordisk.com
Vedtægter for Novo Nordisk A/S – 18. marts 2016
http://www.novonordisk.com/content/dam/Denmark/HQ/aboutus/documents/Sharehold ers-Meeting/DK/58744-Vedtaegter-DK-AGM16.pdf
Web 21 www.novonordisk.com
Novo Nordisk Way - Essentials
http://www.novonordisk.com/about-novo-nordisk/novo-nordisk-way/the-essentials.html Web 22 www.medwatch.dk
Konkurrentpanik er Novo Nordisks største fjende
http://medwatch.dk/secure/Medicinal___Biotek/article8493202.ece
Web 23 www.videnskab.dk
Novo Nordisk får offentlig reprimande i England
http://videnskab.dk/kultur-samfund/novo-nordisk-far-offentlig-reprimande-i-england Web 24 www.pwc.dk
Tendenser i medicinalbranchen
http://www.pwc.dk/da/industrier/pharma/industri-tendenser.html Web 25 www.efpia.eu
EFPIA HCP code
http://www.efpia.eu/uploads/Modules/Documents/efpia-code_promotion_hcp_-_11.06.14_final_editing_07-08-11-mcp-20110630-002-en-v1_1.pdf
Web 26 www.dst.dk
Danmarks Statistik - Database vedr. uddannelsesaktivitet på lange videregående uddannelser (UDDAKT70)
http://www.statistikbanken.dk/statbank5a/SelectVarVal/Define.asp?MainTable=UDDA KT70&PLanguage=0&PXSId=0&wsid=cftree
Web 27 www.business.dk
Novo Nordisk vil fastholde CSR-profil uden front-figur
http://www.business.dk/medico/novo-nordisk-vil-fastholde-csr-profil-uden-frontfigur Web 28 www.novonordisk.com
Procedure for the Compliance Hotline
http://www.novonordisk.com/contact-us/compliance-hotline/procedure.html Web 29 www.beta.finance.yahoo.com
Novo Nordisk B-aktie – fra 02.01.2006 til 21.12.2015 https://beta.finance.yahoo.com/chart/NVO
Web 30 www.lilly.com Heritage
https://www.lilly.com/About/Heritage/heritage.aspx Web 31 www.lilly.com
Eli Lilly and Company 2014 annual report https://investor.lilly.com/annuals.cfm Web 32 www.nasdaqomx.com
Regler for udstedere af aktier, Nasdaq OMX Copenhagen A/S, 1-6-2013
http://www.nasdaqomx.com/digitalAssets/85/85435_reglerforudstedereafaktier0605201 3finalclean.pdf
Web 33 www.novonordisk.com
Novo Nordisk Policies – effective 1 September 2014
http://www.novonordisk.com/content/dam/Denmark/HQ/Sustainibility/documents/nn-policies-effective-20140901.pdf
Web 34 www.lilly.com
Eli Lilly and Company 2013 annual report
http://files.shareholder.com/downloads/LLY/1821591632x0x736237/30C56C84-78DA-4D16-97F7-A51284E56A51/English.PDF
Web 35 www.lilly.com
Key facts – Lilly at a glance
https://www.lilly.com/About/Key-facts/key-facts.aspx Web 36 www.nationalbanken.dk
DNVALA: Valutakurser efter valuta, kurstype og opgørelsesmetode (årsobservationer) http://nationalbanken.statistikbank.dk/nbf/100250
Web 37 www.lilly.com
Lilly and Company – Corporate Responsibility Update 2014 https://www.lilly.com/_Assets/pdf/CR-update-2014.pdf Web 38 www.information.dk
Fakta om USA’s sundhedsreform
https://www.information.dk/udland/2010/03/fakta-usas-sundhedsreform Web 39 www.sustainability.thomsonreuters.com
EXECUTIVE PERSPECTIVE: Corporate sustainability reporting, where the world is today
http://sustainability.thomsonreuters.com/2014/12/13/executive-perspective-corporate-sustainability-reporting-world-today/
Web 40 www.sec.gov
U.S. Securities and Exchange Commission – What we do https://www.sec.gov/about/whatwedo.shtml
Web 41 www.lilly.com Career areas
https://careers.lilly.com/career-areas Web 42 www.nysemanual.nyse.com
NYSE Listed Company Manual – 303A.00 Corporate Governance Standards – 303A.01 Independent directors
http://nysemanual.nyse.com/LCMTools/PlatformViewer.asp?selectednode=chp_1_4_3
&manual=%2Flcm%2Fsections%2Flcm-sections%2F Web 43 www.lilly.com
Eli Lilly and Company Bylaws – February 21, 2012
http://files.shareholder.com/downloads/LLY/1879988667x0x220847/9b1e663a-9b7c-48ce-8e07-7615d60e4f86/LLY_WebDoc_4467.pdf
Web 44 www.corporategovernance.dk
Nørby-udvalgets rapport om Corporate Governance i Danmark: Anbefalinger for god selskabsledelse i Danmark
https://corporategovernance.dk/sites/default/files/noerby-udvalgets-rapport-fra-2001.pdf
Web 45 www.lilly.com
Eli Lilly – Corporate Governance Guidelines
http://files.shareholder.com/downloads/LLY/1409356800x0x220851/EADE1799-D20F-4D5F-AD02-037E3FEBD7D4/Corp_Gov_Guidelines.pdf
Web 46 www.lilly.com
Eli Lilly – Standards for Director Independence
http://files.shareholder.com/downloads/LLY/1879988667x0x690978/f03894f0-ae4d-4622-88f3-6b00d263c03e/Standards_for_Director_Independence.pdf
Web 47 www.lilly.com Volunteering
https://www.lilly.com/Responsibility/Strengthening-communities/Volunteering/volunteering.aspx Web 48 www.unitedway.org
Our work
https://www.unitedway.org/our-impact/work Web 49 www.samfundsansvar.dk
Krav til revisors udtalelse
https://samfundsansvar.dk/krav-til-revisiors-udtalelelse-over-500-ansatte Web 50 www.lilly.com
Contact – Lilly Ethics and Compliance https://www.lilly.com/contact.aspx Web 51 www.boehringer-ingelheim.com
About us – Sustainability
https://www.boehringer-ingelheim.com/who-we-are/sustainability Web 52 www.beta.finance.yahoo.com
Eli Lilly aktie – fra 02.01.2005 til 21.12.2014 https://beta.finance.yahoo.com/chart/LLY
Web 53 www.FDA.gov
Pharmaceutical Company Eli Lilly to Pay Record $1.415 Billion for Off-label Drug Marketing
http://www.fda.gov/ICECI/CriminalInvestigations/ucm260967.htm Web 54 www.lilly.com
2004 Annual Report
http://files.shareholder.com/downloads/LLY/1940993247x0x221637/AB6ADF7D-C14D-4E55-A9A6-5F7E4B6F3348/English.PDF
Web 55 www.lillydiabetes.com About Lilly Diabetes
http://www.lillydiabetes.com/about-lilly-diabetes.aspx Web 56 www.novonordisk.com
Integrated Reporting
http://www.novonordisk.com/sustainability/performance/Integrated-reporting.html
Web 57 www.linkedin.com
Susanne Stormer- Vice President Corporate Sustainability, Novo Nordisk
https://www.linkedin.com/in/susanne-stormer-
2a24202?authType=NAME_SEARCH&authToken=-6IW&locale=en_US&trk=tyah&trkInfo=clickedVertical%3Amynetwork%2CclickedEn
tityId%3A7009178%2CauthType%3ANAME_SEARCH%2Cidx%3A1-1-1%2CtarId%3A1461670009406%2Ctas%3ASusanne%20Stormer Web 58 www.retsinformation.dk
LBK nr. 1089 af 14/09/2015 (Gældende) (Selskabsloven)
https://www.retsinformation.dk/forms/r0710.aspx?id=174205#idd752e1ce-a810-4f2f-b21b-fe14f1dea444