Download or read book Capital markets and voluntary disclosures on CSR and human capital determinants and effects written by Ramin Gamerschlag and published by Cuvillier Verlag. This book was released on 2011-06-27 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries between internal and external parties as well as between informed and uninformed investors. The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
Download or read book The Disclosure and Assurance of Corporate Social Responsibility written by Isabel-María García-Sánchez and published by Cambridge Scholars Publishing. This book was released on 2019-01-08 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Download or read book Factors Explaining the Level of Voluntary Human Capital Disclosure in the Brazilian Capital Market written by Clea Beatriz Macagnan and published by . This book was released on 2016 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a study on factors explaining the level of voluntary human capital information in companies with shares in the Brazilian stock exchange. Assuming the existence of information asymmetry between managers and shareholders, agency theory states that disclosure might lead to a reduction in agency costs. The proprietary costs theory indicates that information disclosure might increase the company's costs. According to these theories, the likelihood that the managers will voluntarily disclose information depends on certain factors that are characteristic of the company. Understanding the disclosure of information regarding intangible assets, specifically human capital, has strategic relevance for enterprises because these features, although not always recorded in accounting, represent a competitive business edge in the current economy.
Download or read book Capital Structure Labor Relations and Determinants of Voluntary Corporate Social Responsibility Reporting written by Elizabeth O. Kohl and published by . This book was released on 2015 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sustainable Development of Human Resources in a Globalization Period written by Shaikh, Erum and published by IGI Global. This book was released on 2022-06-24 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of sustainability and sustainable development is growing rapidly and has great importance in the different aspects of social and economic development at the national and international levels. This idea is characterized as a process that links economic and social factors while maintaining the ecological levels of analysis, such as national, regional, international, organizational, and individual. Sustainable human resource management (HRM) features a set of techniques and procedures of HRM that enable the attainment of social, financial, and environmental goals with an influence both inside and outside of the business while managing the unexpected consequences. Sustainable Development of Human Resources in a Globalization Period explores the dynamics of sustainability in the context of the development of human resources. The book further discusses different strategies for the betterment, welfare, and operation of organizations. Covering topics such as digital media determinism, organizational commitment, and worker performance, this premier reference source is an essential title for business leaders and managers, human resource managers, nonprofit organizations, students and faculty of higher education, libraries, researchers, and academicians.
Download or read book Corporate Social Responsibility Ethics And Sustainable Prosperity written by Sabri Boubaker and published by World Scientific. This book was released on 2019-06-06 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate activities are not only drivers of economic growth but also key actors of the changes towards more sustainable markets and environment as well as inclusive development. Significant efforts have recently been devoted to transform private and public firms alike from pure economic-oriented organizations to entities that deliberately and diligently create value without neglecting social and environmental implications of their activities. Firm performance, resilience, and survival are nowadays, more than ever before, dependent on how they consciously and purposefully engage in appropriate corporate social responsibility (CSR) strategies and actions.This book, Corporate Social Responsibility, Ethics and Sustainable Prosperity, will provide all readers, including investors, managers, lawmakers, and policymakers with an up-to-date, comprehensive, and thoughtful coverage of CSR and ethical issues at the crossroads of different finance and management disciplines. It contains a rich collection of insightful studies covering a wide range of topics in corporate ethics, CSR, and sustainable prosperity. Together, these studies help readers deepen their knowledge on different country environments and various organizational forms, policies, and activities. The book is composed of 16 chapters which are divided into two interconnected parts: Part I addresses ESG and ethical issues in corporate decision-making, while Part II provides insights towards sustainable prosperity.
Download or read book Innovative Mobile and Internet Services in Ubiquitous Computing written by Leonard Barolli and published by Springer Nature. This book was released on 2020-06-09 with total page 667 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the latest research findings, methods and development techniques, challenges and solutions concerning UPC from both theoretical and practical perspectives, with an emphasis on innovative, mobile and Internet services. With the proliferation of wireless technologies and electronic devices, there is a rapidly growing interest in Ubiquitous and Pervasive Computing (UPC), which makes it possible to create a human-oriented computing environment in which computer chips are embedded in everyday objects and interact with the physical world. Through UPC, people can go online even while moving around, thus enjoying nearly permanent access to their preferred services. Though it has the potential to revolutionize our lives, UPC also poses a number of new research challenges.
Download or read book Enhancing Business Stability Through Collaboration written by Ari Kuncoro and published by CRC Press. This book was released on 2017-10-16 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business practices in emerging markets are constantly challenged by the dynamic environments that involve stakeholders. This increases the interconnectedness and collaboration as well as spillover effect among business agents, that may increase or hold back economic stability. This phenomenon is captured in this proceedings volume, a collection of selected papers of the 10th ICBMR 2016 Conference, held October 25—27, 2016 in Lombok, Indonesia. This ICBMR’s theme was Enhancing Business Stability through Collaboration, and the contributions discuss theories, conceptual frameworks and empirical evidence of current issues in the areas of Business, Management, Finance, Accounting, Economics, Islamic Economics, and competitiveness. All topics include aspects of multidisciplinarity and complexity of safety in research and education.
Download or read book Recent Trends in Social and Behaviour Sciences written by Ford Lumban Gaol and published by CRC Press. This book was released on 2014-02-27 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The human aspect plays an important role in the social sciences. The behaviour of people has become a vital area of focus in the social sciences as well. Recent Trends in Social and Behaviour Sciences contains papers that were originally presented at the International Congress on Interdisciplinary Behavior and Social Sciences, held 4-5 November 201
Download or read book Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility written by Marco-Lajara, Bartolomé and published by IGI Global. This book was released on 2022-12-19 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an increasingly changing and complex environment, sustainable development, corporate social responsibility, effective knowledge management, and intellectual assets represent the basis of today’s innovations and therefore the new ways for organizations to compete in the marketplace. In this regard, organizations need to incorporate a sustainable approach to their operations because there is a growing awareness of environmental issues among customers. They are faced with increasingly stringent environmental regulations, and the development of sustainable practices can lead to sustainable competitive advantages over time. Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility provides a body of research that explores the theoretical and practical aspects of linking corporate profitability, intangible assets, corporate social responsibility, and sustainability with respect to business management practices. Covering topics such as green intellectual capital, ecology of organizations, and green knowledge, this premier reference work is an essential resource for business practitioners, small business owners, entrepreneurs, students and educators of higher education, librarians, researchers, and academicians.
Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Download or read book Business Sustainability Corporate Governance and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 971 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.
Download or read book Research Handbook of Finance and Sustainability written by Sabri Boubaker and published by Edward Elgar Publishing. This book was released on 2018 with total page 681 pages. Available in PDF, EPUB and Kindle. Book excerpt: The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.
Download or read book Walking the Talk written by Rob van Tulder and published by Emerald Group Publishing. This book was released on 2024-05-16 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Politicians and businesses alike agree that something must be done about the environment, the question is what, how, when, and by whom? We ask, are we actually walking the talk?
Download or read book Adoption of CSR and Sustainability Reporting Standards written by Hans B. Christensen and published by . This book was released on 2019 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. We also highlight issues related to the implementation and enforcement of CSR reporting standards. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting and provides scholars with avenues for future research.
Download or read book International Perspectives on Sustainability Reporting written by Amina Mohamed Buallay and published by Emerald Group Publishing. This book was released on 2022-09-16 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.
Download or read book DIVERSITY EQUITY AND INCLUSION written by Sunitha Singh Sengupta and published by Taylor & Francis. This book was released on 2024-07-08 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt: The benefits of high integrity and high-responsibility organizations are well[1]established conscience mechanisms based on the principles of inclusion that emphasize justice, care, and fair practices at workplaces. Superrich Amazon investor Nick Hanauer writes in Oxfam’s state of wealth inequality report published on Monday (January 21, 2019) “I am a practitioner of capitalism,” ... The most important lesson I have learned from these decades of experience with market capitalism is that morality and justice are the fundamental prerequisites for prosperity and economic growth (Singh Sengupta, 2021). When leaders and organizations operate from a deep awareness of their consciousness—they naturally behave responsibly beyond what appears to be their own self-interest...The managers who integrate spiritual values with their managerial styles in the entire operations management system bring integrity and oneness to the organizations...
