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 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 Disclosure of Corporate Social Performance written by Harold L. Johnson and published by Greenwood. This book was released on 1979 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Practices of Corporate Social Responsibility written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2008-12-21 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 whatever they do; the “Global Practices of Corporate Social Responsibility” is a first attempt at bringing together in one book experts' accounts of how corporate entities in twenty independent nations around the world are dealing with the issue of CSR. The world today faces diverse social problems. These become apparent as one moves from one country to the next, interestingly, society now expects corporations to help in finding solutions to these problems. The problem of global warming affects us all; modern corporations can no longer continue to assume that the problem will go away, if nothing is done by them. We can all make a little difference by our actions.
Download or read book A Stakeholder Approach to Corporate Social Responsibility written by Philip Kotler and published by Routledge. This book was released on 2016-03-16 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility has grown into a global phenomenon that encompasses businesses, consumers, governments, and civil society, and many organizations have adopted its discourse. Yet corporate social responsibility remains an uncertain and poorly defined ambition, with few absolutes. First, the issues that organizations must address can easily be interpreted to include virtually everyone and everything. Second, with their unique, often particular characteristics, different stakeholder groups tend to focus only on specific issues that they believe are the most appropriate and relevant in organizations' corporate social responsibility programs. Thus, beliefs about what constitutes a socially responsible and sustainable organization depend on the perspective of the stakeholder. Third, in any organization, the beliefs of organizational members about their organization's social responsibilities vary according to their function and department, as well as their own managerial fields of knowledge. A Stakeholder Approach to Corporate Social Responsibility provides a comprehensive collection of cutting-edge theories and research that can lead to a more multifaceted understanding of corporate social responsibility in its various forms, the pressures and conflicts that result from these different understandings, and some potential solutions for reconciling them.
Download or read book Corporate Social Accountability written by Dr. Deepak Gupta and published by Mittal Publications. This book was released on 1995 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of divergent social responsibility disclosure practices in Indian companies, both in the public as well as private sector.
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 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 (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 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 reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate 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 Corporate Social Disclosure written by C. Noronha and published by Springer. This book was released on 2014-12-17 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.
Download or read book Corporate Social Responsibility written by Charl de Villiers and published by . This book was released on 2015 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study the different levels of corporate social responsibility (CSR) disclosures of the largest European firms. We find that firms are more predisposed to disclose more CSR information in countries with: better investor protection, higher levels of democracy, more effective government services, higher quality regulations, more press freedom, and a lower commitment to environmental policies. Our analysis of the association of different levels of CSR disclosure with share prices indicates that a high level of CSR disclosure is associated with higher share prices, whereas a low level of CSR disclosure in sensitive industries is associated with lower share prices (compared to no disclosure). These results are also present when we analyse changes in CSR disclosure, and are robust to the inclusion of an accounting quality measure in our model. The overall effect of the association of higher levels of CSR disclosure with higher share prices is stronger in countries with more democracy, more government effectiveness, better regulatory quality, and more press freedom. Therefore, market participants find CSR disclosures more informative in countries where investors are in a better position to voice their concerns and where there is better regulation and more effective government implementation of regulations.
Download or read book The Handbook of Communication and Corporate Social Responsibility written by Øyvind Ihlen and published by John Wiley & Sons. This book was released on 2011-08-24 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book represents the definitive research collection for corporate social responsibility communication, offering cross-disciplinary and international perspectives from the top scholars in the field. Addresses a gap in the existing CSR literature Demonstrates the relevance of effective CSR communication for the management of organizations The 28 contributions come from top scholars in public relations, organizational communication, reputation management, marketing and management
Download or read book Current Issues in Corporate Social Responsibility written by Samuel O. Idowu and published by Springer. This book was released on 2018-01-22 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a fresh look at current issues in corporate social responsibility (CSR) with a special focus on emerging economies. In particular, it includes dedicated chapters on the theory of CSR, related principles and values, and insights from cross-generational investigations. In turn, the second part of the book examines the relation between financial performance and social responsibility in different industries and types of organizations. The third part presents cases involving emerging economies, and addresses reporting, auditing and accounting, as well as sector-specific issues for e.g. retailing and banking. Lastly, the book tackles the aspects of financial performance and taxation in a number of case studies and practical examples. Overall the book provides cutting-edge insights into the theory and practice of CSR from European countries that can be considered emerging or developing.
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 Social Responsibility Disclosures Communication in Selected Annual Reports written by Herbert W. Hildebrandt, Kathryn Rood and published by . This book was released on 1981 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2024-05-30 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.
Download or read book CSR Disclosures written by Charl de Villiers and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) disclosures are becoming more prevalent among firms. We investigate the predisposition of firms to disclose CSR information and find that firms are likely to disclose more in countries with: better investor protection, higher levels of democracy, more effective government services, higher quality regulations, more press freedom, and a lower commitment to environmental policies. We also find that CSR disclosures are associated with higher share prices. In addition, we find this relationship to be stronger in countries with more democracy, more government effectiveness, better regulatory quality, and more press freedom. These results imply that market participants find CSR disclosures more informative in countries where investors are in a better position to voice their concerns (through democratic mechanisms and through the media), and where opportunities to voice concerns have resulted in better regulation and more effective government implementation of regulations.
Download or read book The Lawyer s Corporate Social Responsibility Deskbook written by Alan S. Gutterman and published by . This book was released on 2019 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book is a] tool for in-house and outside counsel to help their companies, firms, and clients develop effective CSR programs. The book includes discussions on governance and sustainability, community relations, environmental matters, reporting, stakeholder engagement, aboriginal rights, labor and supply chain practices, and more."--
Download or read book Enhancing Sustainability Through Non Financial Reporting written by Monteiro, Albertina and published by IGI Global. This book was released on 2023-10-16 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lack of transparency and accountability in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts, creating a challenge for global sustainability efforts. Furthermore, there is a lack of consensus on the determinants and impacts of non-financial information reporting. In response to these challenges, Enhancing Sustainability Through Non-Financial Reporting, a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira, offers a comprehensive analysis of the relationship between sustainability practices and reporting, and the accounting, finance, and management fields. This book provides a platform for both academics and practitioners to share their empirical and theoretical research on the contributions of organizations to sustainable development, the determinants and impacts of non-financial information reporting, the role of sustainability reporting standards, and the challenges faced by accounting, finance, management, and auditing. It is an essential resource for anyone seeking to enhance sustainability through non-financial reporting and is relevant to a wide range of audiences, including academics, practitioners, and other interested individuals and groups.
