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 Corporate Responsibility and Digital Communities written by Georgiana Grigore and published by Springer. This book was released on 2017-11-27 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores conceptualizations of CSR and sustainability in the digital economy, focusing upon points of intersection between CSR and online communities. Reflecting on new areas of responsibility that organisations must face in a globalised economy, the contributions explore the ways CSR is being communicated, challenged and reshaped in a rapidly evolving online context. Up-to-date research from around the world shows how diverse communities, citizens and stakeholders are engaging with, and making demands on, organisations in novel ways that pay little respect to international borders. With online communities increasingly influencing the way in which business is carried out and perceived, the case studies explored here offer a useful indication of the variety of new developments and controversies that have emerged in the field of CSR. This book will appeal to postgraduate students and researchers of CSR and CSR communications, as well as communication, public relation and corporate responsibility practitioners.
Download or read book Mandatory Corporate Social Responsibility Reporting in the EU written by Dániel Gergely Szabó and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law
Download or read book Corporate Governance And Corporate Social Responsibility Emerging Markets Focus written by Sabri Boubaker and published by World Scientific. This book was released on 2014-09-26 with total page 613 pages. Available in PDF, EPUB and Kindle. Book excerpt: While emerging market economies do not have a mature market structure yet, there is a need for research on corporate governance practices in these economies from different perspectives, including corporate social responsibility. Corporate Governance and Corporate Social Responsibility: Emerging Markets Focus fills the gap with a collection of high-quality research and policy-based papers addressing these issues, using various market cases as illustrations.Unlike previous books that often focused on one or several emerging markets, this book covers a much broader set of countries and tackles ethical, legal and societal aspects of corporate governance, beyond financial issues. It also discusses how companies work towards best corporate governance practices, particularly, in the aftermath of recent financial and economic crises. Readers will benefit from the wide range of theoretical, empirical, and case analyses, selected with care to reflect cutting-edge corporate governance and corporate social responsibility issues in countries with emerging markets.
Download or read book The Supply of Corporate Social Responsibility Disclosures Among U S Firms written by Lori Holder-Webb and published by . This book was released on 2014 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) is an expanding area of activity for managers and academics. Increases in consumer demand for fair trade goods and growth in assets under professional management and invested with a social responsibility focus are driving demands for information not provided through traditional financial statements and analyses. At the same time, mainstream institutional investors have encouraged incorporation of environmental, social, and governance information into equity analysis. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of publicly-traded U.S. firms. We perform a content analysis on the public information portfolio provided by these firms during 2004. CSR activity was disclosed by most of the sample and was included in nearly half of public disclosures made by the firms during 2004. Of particular emphasis are community matters, health and safety, diversity and human resources matters, and environmental programs. Primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. However, we offer only mixed evidence on the existence of a size effect. Disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but not for the remainder of the sample. There are, however, identifiable size-effects with respect to reporting format choice. Primary trends are that the use of websites is increasing in firm size, while the use of mandatory filings is decreasing in firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms.
Download or read book Handbook on Corporate Governance and Corporate Social Responsibility written by Michel Magnan and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world-wide transition towards corporate social responsibility (CSR) results in profound changes to business practices. Hence, this crucial Handbook adopts a global perspective to review key CSR issues and their implications for the future evolution of corporate governance.
Download or read book Disclosure of Corporate Social Performance written by Harold L. Johnson and published by Greenwood. This book was released on 1979 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Ecosystem and Strategy in the Digital Era written by Umit Hacioglu and published by Springer Nature. This book was released on 2021-06-14 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses and discusses current issues and trends in finance with a special focus on technological developments and innovations. The book presents an overview of the classical and traditional approaches of financial management in companies and discusses its key strategic role in corporate performance. Furthermore, the volume illustrates how the emerging technological innovations will shape the theory and practice of financial management, focusing especially on the decentralized financial ecosystems that blockchain and its related technologies allow.
Download or read book Corporate Social Responsibility Reporting in Developing Countries written by Ataur Rahman Belal and published by Routledge. This book was released on 2016-05-13 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.
Download or read book Relationship between share price performance and disclosure of corporate social responsibility of M S written by David Moss and published by GRIN Verlag. This book was released on 2014-03-27 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2012 in the subject Business economics - Business Ethics, Corporate Ethics, grade: B, King`s College London, language: English, abstract: Corporate social responsibility (CSR) and share price performance are strategic in nature. As a result, organizations must give disclosure and report such initiatives to stakeholders as well as shareholders. The value is revealed in the share price of the public organizations (Bevan, 2010). The boost in share value of socially responsible companies surpasses companies which don’t involve in any reporting of corporate social responsible activities (Robinson, 2010). In this report, we will talk about the relationship between share price performance and disclosure of corporate social responsibility in Mark & Spencer (Robert, 2009). Marks and Spencer is one among the dominant retailers of clothing, home products, food, and financial services of United Kingdom. 10 million people do shopping every week in more than 375 Marks and Spencer stores in the United Kingdom (Goldenberg, 2009). Additionally the Company has 155 stores run under franchises in twenty eight countries, generally in European, the Middle Eastern, Asian and the Far Eastern countries, and stores in the Republic of Ireland, Hong Kong and the United States supermarket group, Kings Super Markets. Marks and Spencer is formed in business units that cover food and general products (Retail Technology, 2012). The general products unit has been further divided into clothing of women, menswear, beauty, home etc. In proportion to the current focus on the advantages of Corporate Social Responsibility, it is argued that Marks and Spencer’s social commitment with its stakeholders produces resources which create durable benefits for the company (Bookbinder, 2010). In this study, CSR is viewed as an important resource for Marks and Spencer and it makes possible better lasting share price performance. Corporate Social Responsibility is the valuable resource for Marks & Spencer, it is found that CSR-linked shareholder proposals which are implemented by the small margin of votes produce better financial performance (Stokes, 2012).
Download or read book Encyclopedia of Corporate Social Responsibility written by Samuel O. Idowu and published by Springer. This book was released on 2013-01-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of Corporate Social Responsibility in the business world has developed from a fig leaf marketing front into an important aspect of corporate behavior over the past several years. Sustainable strategies are valued, desired and deployed more and more by relevant players in many industries all over the world. Both research and corporate practice therefore see CSR as a guiding principle for business success. The “Encyclopedia of Corporate Social Responsibility” has been conceived to assist researchers and practitioners to align business and societal objectives. All actors in the field will find reliable and up to date definitions and explanations of the key terms of CSR in this authoritative and comprehensive reference work. Leading experts from the global CSR community have contributed to make the “Encyclopedia of Corporate Social Responsibility” the definitive resource for this field of research and practice.
Download or read book Sustainable Management for Managers and Engineers written by Carolina Machado and published by John Wiley & Sons. This book was released on 2021-03-03 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a competitive and complex world, where requirements from different fields are ever-growing, organizations need to be responsible for their actions in their respective markets. However, this responsibility must not be deemed one-time-only but instead should be seen as a continuous process, under which organizations ought to effectively use the different resources to allow them to meet the present and future requirements of their stakeholders. Having a significant influence on their collaborators performance, the role developed by managers and engineers is highly relevant to the sustainability of an organizations success. Conscious of this reality, this book contributes to the exchange of experiences and perspectives on the state of research related to sustainable management. Particular focus is given to the role that needs to be developed by managers and engineers, as well as to the future direction of this field of research.
Download or read book The Cambridge Handbook of Compliance written by Benjamin van Rooij and published by Cambridge University Press. This book was released on 2021-05-20 with total page 1559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.
Download or read book The importance and significance of Corporate Social Responsibility Reporting written by Marina Cuvilceva and published by GRIN Verlag. This book was released on 2012-07-10 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,3, Martin Luther University, language: English, abstract: Recently Corporate Social Responsibility (CSR) gained pretty much attention in the media and in the business world, mostly because of the corporate scandals, like of Enron or Lehman Brothers, financial market crisis and environmental concerns as well as sequential discussion of CSR and CSR reporting on different levels. This paper answers the questions if CSR reporting is important and significant topic and if so, then why it is important and why the companies are motivated to report. These answers are gained through analysis of the relevant academic literature, with the help of the statistical data and are illustrated with the real world example, CSR report of German telecommunication company Deutsche Telekom AG. The results present that there are few supporting arguments that show that CSR reporting is important to the companies, society and government. Although there are many problems and stumbling points in CSR reporting, which are also partially presented and discussed in this paper, the CSR reporting is of a large interest and is still growing.
Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Sustainability and Social Responsibility Regulation and Reporting written by Graham Gal and published by Springer. This book was released on 2017-08-08 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.
