Download or read book An Investigation of the Initial Voluntary Environmental Disclosures Made in Korean Semi Annual Financial Reports written by Jong-Seo Choi and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1997, a group of Korean companies listed on the Korean Stock Exchange disclosed environmental information in their 1997 semi-annual financial reports, which was the first incidence of corporate social and environmental disclosure made in financial reports in Korea. The purpose of this study is to examine these initial environmental disclosures in terms of their quality and quantity and to test for possible relationships between the propensity to disclose and a variety of corporate characteristics. Content analysis is conducted to evaluate the overall standards of disclosure and then a variety of association tests are performed to determine whether the propensity to disclose is associated with selected corporate characteristics. Using a sample of disclosing and non-disclosing firms, I find that industry type and firm size are significantly associated with the propensity to disclose. When the analysis is confined within the discloser group only, financial leverage emerges as a significant explanatory variable for the level of disclosure especially in high-profile industries.

Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Taylor & Francis. This book was released on 2024-11-01 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing the social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputations and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Download or read book Green Accounting Initiatives and Strategies for Sustainable Development written by Caraiani, Chira?a and published by IGI Global. This book was released on 2015-07-24 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s society, environmental concerns are at the forefront of entrepreneurial decision-making and planning. With increased attention on an organization’s environmental impact, researchers and business leaders strive to provide the best methodologies and strategies for effective environmental reporting and accountability. Green Accounting Initiatives and Strategies for Sustainable Development presents the latest scholarly research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities. This publication is an essential reference source for academicians, researchers, advanced level students, and professionals interested in designing business models and financial plans with consideration for environmental and social liabilities. This publication features timely, research based chapters on economic, social, and environmental policies including, but not limited to, green performance measurement, triple bottom line reporting, sustainable societies, environmental protection, and risk and adaptive management.

Download or read book Go Green for Environmental Sustainability written by Xavier Savarimuthu, SJ and published by CRC Press. This book was released on 2021-07-14 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights topics ranging from green chemistry and engineering to bioremediation, smart technologies, and sustainable business practices. The common threads running through this volume are the need for urgent action, a vision for a sustainable future, and the awareness that solutions must be widely accessible and advance the welfare of all nations, especially in the face of climate change. The authors delineate how we can protect and restore natural ecosystem potential to achieve environmental sustainability. They provide a clear idea of today’s environmental challenges and solutions, focus on energy use patterns and the reduction of energy consumption, advocate for increased environmental awareness, and discuss environmental monitoring systems. The book contains many domestic and international case studies and showcases visionary ideas in action to illustrate sustainability principles. This volume provides an in-depth reference for stakeholders from academia, government, and industry on the latest research in environmental sustainability solutions. Inspired by the common wisdom that we do not inherit this Earth from our ancestors but instead borrow it from our children, the authors offer solutions to emergent problems. This research comprises an important contribution to the global effort to build a more sustainable tomorrow.

Download or read book Contemporary Issues in Financial Reporting Auditing and Corporate Governance UUM Press written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Download or read book Corporate Social Responsibility Reporting in China written by Jieqi Guan and published by Routledge. This book was released on 2017-10-25 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.

Download or read book Accounting in Emerging Economies written by Mathew Tsamenyi and published by Emerald Group Publishing. This book was released on 2009-11-19 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.

Download or read book Perspectives on Applied Economics and Politics Cases from Turkey written by Kerem Karabulut and published by IJOPEC PUBLICATION. This book was released on 2019-11-10 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main characteristic that distinguishes this book from its peers is that it contributes to the literature by combining multi-faceted information and different topics from sub-disciplines in the field of economic and administrative sciences. To illustrate, from one side, the book provides useful information on the social, political, cultural, and environmental studies, on the other side, it offers evaluation of the current macroeconomic issues for the World and Turkey’s economy. Thus, students and all readers who are interested in these topics would be able to comprehend all the related areas more easily by making connections with current developments and taking advantage of the examples in the book. In addition, the book provides convenience to reades with its classification in 5 main chapters and with its fluent and simple narrative. Therefore, this book is a study that can be used by all segments of society who are interested in socio-economic developments and changes.

Download or read book The Oxford Handbook of Business and the Natural Environment written by Pratima Bansal and published by Oxford University Press. This book was released on 2011-11-24 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental issues now loom large on the social, political, and business agenda. Over the past four decades, "corporate environmentalism" has emerged and been constantly redefined, from regulatory compliance to more recent management conceptions such as "pollution prevention", "total quality environmental management", "industrial ecology", "life cycle analysis", "environmental strategy", "environmental justice," and, most recently, "sustainable development." As a result, understanding the intersection of business activity and environmental protection has become increasingly complex, and there has emerged a focus in academic research on business decision-making, firm behavior, and the protection of the natural environment. This Handbook reviews the state of the field as it grows into a mature area of study within management science, its achievements, and its future avenues of research. It brings together original contributions in the field along several lines of enquiry. The first six focus on disciplines as delineated in contemporary business schools: business strategy; policy and non-market strategies; organizational theory and behavior; operations and technology; marketing; and accounting and finance. The seventh section reviews emergent and associated perspectives, whilst a concluding section, written by long-standing leaders in the field, discusses the future outlook for research.

Download or read book Corporate Social Responsibility Concepts Methodologies Tools and Applications written by Management Association, Information Resources and published by IGI Global. This book was released on 2018-07-06 with total page 1689 pages. Available in PDF, EPUB and Kindle. Book excerpt: The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.

Download or read book Corporate Governance written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2014-04-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a representative collection of perspectives on the way how corporate governance is being aligned with the social responsibility of an organization and the accountability of its management both in large corporations and in medium sized businesses. Examples are given from various industries and branches as well as from different countries and regions across the globe. All examples are commented and explained in detail. Written by a group of selected academic teachers this book is suitable for adoption as a resource for a case driven approach to teaching "Corporate Governance" courses at an upper undergraduate or graduate level.

Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Download or read book Soft Computing in Management and Business Economics written by Anna M. Gil-Lafuente and published by Springer. This book was released on 2012-06-23 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a collection of selected papers presented at the Annual Meeting of the European Academy of Management and Business Economics (AEDEM), held at the Faculty of Economics and Business of the University of Barcelona, 05 – 07 June, 2012. This edition of the conference has been presented with the slogan “Creating new opportunities in an uncertain environment”. There are different ways for assessing uncertainty in management but this book mainly focused on soft computing theories and their role in assessing uncertainty in a complex world. The present book gives a comprehensive overview of general management topics and discusses some of the most recent developments in all the areas of business and management including management, marketing, business statistics, innovation and technology, finance, sports and tourism. This book might be of great interest for anyone working in the area of management and business economics and might be especially useful for scientists and graduate students doing research in these fields.

Download or read book Comparative Perspectives on Global Corporate Social Responsibility written by Jamali, Dima and published by IGI Global. This book was released on 2016-08-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern era, businesses have developed a complex relationship with the society surrounding them. While the effects of business activity are clearly seen, their direct impact varies from country to country. Comparative Perspectives on Global Corporate Social Responsibility is a pivotal reference source for the latest scholarly research on the accountability contemporary businesses face for the environmental, social, and economic impacts that they create. Highlighting the variant expressions between developed and developing countries, this book is ideally designed for graduate students, professionals, practitioners, and academicians interested in furthering their knowledge on corporate social responsibility.

Download or read book The International Journal of Accounting written by and published by . This book was released on 2002 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Voluntary Accounting Disclosures by U S listed Asian Companies written by Gaurav Kumar and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The number of foreign companies accessing the United States (U.S.) public securities markets has increased dramatically over the last ten years. Since 1997, over 600 foreign companies have registered securities with the Securities and Exchange Commission (SEC) for the first time. As of December 31, 2004, more than 1200 companies from 57 countries were filing periodic reports with the SEC. Securities regulation for these companies has always been a matter of debate and a stream of research has examined the disclosure practices of foreign companies listed in the U.S. However, none of those studies have looked at the voluntary disclosure practices of U.S.-listed Asian companied in the U.S. There have been some studies which have examined the disclosure practices of companies in the individual Asian countries, but none of them have comprehensively investigated the disclosure practices of all U.S.-listed Asian companies. The study at hand contributes to the international accounting literature by specifically examining the voluntary disclosures provided by U.S.-listed Asian companies in the U.S. This study examined three research objectives. (1) The first research objective of this study was to test the Einhorn (2005) theory on U.S.-listed Asian companies. This theory indicates that the voluntary disclosures (measured by Botosan, 1997) of companies will be positively related to the strictness of their mandatory disclosure environment (measured by a survey of experts). (2) Secondly, the study examined the extent to which voluntary disclosures provided by U.S.-listed Asian companies in the U.S. are convergent, and determined the effect of culture on those disclosures [Warner (2003), Gray (1988) and Zarzeski (1996)]. (3) Lastly, the current research investigated the voluntary use of "international" standards instead of national standards by U.S.-listed Asian companies in preparation of their consolidated financial statements. This aspect of the study has extended the evidence in Tarca (2004). Results of this study provide perhaps the first empirical evidence on the voluntary disclosures provided by U.S.-listed Asian companies in the U.S.A total of seven hypotheses were developed and statistically tested to accomplish the research objectives. The evidence produced in this study indicates that U.S.-listed Asian companies (from countries which have a stricter mandatory disclosure regime in their home country) provided significantly fewer voluntary disclosures than the U.S.-listed Asian companies (from countries which have a less strict mandatory disclosure regime). This finding is contrary to the theory developed in Einhorn, 2005. In addition, this study has documented that over 80 percent of the U.S.-listed Asian companies are voluntarily using "international" standards in preparation of their financial statements and thus contributing towards International accounting convergence. However, their choice to use "international" standards is not affected by their proportion of foreign sales or their size. An important contribution of this study is the development of a measure for strictness of mandatory disclosure regimes of Asian countries by two alternative methods by expert rankings and by using the results of Adhikari and Tondkar (1992). The results of this study complement Cahan et al. (2005) who examine the effect of global operations and global financing on voluntary disclosures of companies from the Fortune 500 list. They report a significant association between globalized operations and voluntary disclosures of companies. However, their study does not include the strictness of mandatory disclosure regime which, according to Einhorn (2005) is a significant determinant of voluntary disclosures. The results of the current research regarding culture variables, however, are not completely consistent with Zarzeski (1996). Zarzeski shows that domestic culture is an important determinant for voluntary disclosures. However, the current research results remain inconclusive in this aspect. This study does not find strong evidence of a relation between domestic culture and the voluntary disclosures provided by U.S.-listed Asian companies in the U.S. Nonetheless, there appears to be clear consensus from this dissertation that provides evidence to reject the Einhorn (2005) theory and the results also provide support for the argument that U.S.-listed Asian companies are contributing towards International accounting convergence