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 Mandatory CSR and Sustainability Reporting written by Hans B. Christensen and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. It also points scholars to avenues for future research.
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.
Download or read book Sustainability Reporting in Central and Eastern European Companies written by Péter Horváth and published by Springer. This book was released on 2017-06-12 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
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 The Politics of Corporate Social Responsibility written by Ursula Mühle and published by Campus Verlag. This book was released on 2010-10-04 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together the fields of sociology, political science, and management and organization studies, Ursula Mühle offers in this unique volume an authoritative overview of corporate social responsibility (CSR). Mühle first considers the origins of CSR during the 1970s, highlighting the various approaches to CSR and explaining its early shortcomings. She then turns to the United Nations Global Compact and the Global Reporting Initiative to investigate why, since the mid-1990s, CSR has been on the rise. Finally, Mühle employs several case studies as well as interviews with business executives and politicians to illustrate why businesses worldwide now view CSR as a key component to their success. The Politics of Corporate Social Responsibility will be welcomed by scholars and CSR practitioners alike.
Download or read book Frontiers in Social Innovation written by Neil Malhotra and published by Harvard Business Press. This book was released on 2022-03-01 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: The one book you need to make a difference in the world. Social innovation and social entrepreneurship are rising forces. As the extent of the world's systemic challenges becomes clear—from climate change to income inequality to food security to healthcare and beyond—more and more of the best and brightest will feel called to become innovators and entrepreneurs who develop and deploy solutions to the world's thorniest problems. But it won't be easy: social innovation is complicated. Solutions require the active collaboration of constituents across the worlds of government, business, and nonprofits. Social innovators and entrepreneurs need a handbook to guide them on the journey to changing the world. This is that guide. Contributions from a who's who of the smartest thinkers and most experienced practitioners in the field provide the knowledge you need to succeed as a social innovator. Topics cover the waterfront, including: High-performance leadership as a driver of social change Design for extreme affordability Scaling social innovation Corporate decarbonization Social innovation and healthcare in the postpandemic world Donor-advised funds and impact investing Case studies from the field bring to life the challenges and opportunities social entrepreneurs and innovators face. Frontiers in Social Innovation is an essential volume for anyone who wants to use innovation and entrepreneurship to make the world a better place.
Download or read book The Integrated Reporting Movement written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2014-10-20 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Download or read book Research Handbook on Financial Accounting written by Luz Parrondo and published by Edward Elgar Publishing. This book was released on 2024-01-18 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.
Download or read book Measuring Sustainability and CSR From Reporting to Decision Making written by Slobodan Kacanski and published by Springer Nature. This book was released on 2023-03-28 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.
Download or read book ESG Frameworks for Sustainable Business Practices written by Ajithakumari Vijayappan Nair, Biju and published by IGI Global. This book was released on 2024-08-14 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: As businesses worldwide strive to embrace sustainability in their operations, they often need help with a significant challenge: the inadequacy of traditional Corporate Social Responsibility (CSR) practices in meeting modern sustainability needs. Despite increasing regulatory pressure and societal expectations, many organizations need help implementing effective Environmental, Social, and Governance (ESG) strategies aligning with their core business goals. This gap between intent and implementation highlights the urgent need for a comprehensive and practical guide to navigating the complexities of sustainable business practices. ESG Frameworks for Sustainable Business Practices solve this pressing challenge by offering a systematic and insightful analysis of global ESG frameworks. Synthesizing current research and industry best practices provides a clear roadmap for organizations looking to integrate sustainability into their core strategies. Through an in-depth exploration of topics such as ESG disclosure, sustainable investments, and the role of regulations in ESG practices, this book equips readers with the knowledge and tools needed to drive meaningful change within their organizations.
Download or read book Essential Issues in Corporate Social Responsibility written by Samuel O. Idowu and published by Springer Nature. This book was released on 2020-04-06 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed on the role of education. The case studies gathered here analyse both small and medium sized companies, as well as listed enterprises. The book is a valuable resource for researchers in the fields of sustainability and corporate responsibility, provides student teaching cases for courses on CSR and sustainable management, and offers blueprints for professionals seeking guidance and inspiration on their path towards responsible business operations.
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 Business Development via AI and Digitalization written by Allam Hamdan and published by Springer Nature. This book was released on with total page 1016 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Social and Environmental Responsibility written by Mengxing Lu and published by BRILL. This book was released on 2018-11-26 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social and environmental responsibility (CSR/CER) can be understood as practices which voluntarily extend beyond mere compliance with mandatory social and environmental standards. Corporate social and environmental responsibility: Another road to China’s sustainable development, by Mengxing Lu, contributes to the current debate of CSR/CER by providing a legal and economic analysis of CSR/CER and its relationship with regulation. Although the development of CSR/CER is at an early juncture in China, it is nevertheless a prominent topic for Chinese policy makers and business leaders alike. By depicting the landscape of CSR/CER in China, Corporate social and environmental responsibility: Another road to China’s sustainable development successfully demonstrates the vast potential for CSR/CER’s contribution to China’s sustainable development.
Download or read book CSR and Sustainability in the Public Sector written by David Crowther and published by Springer Nature. This book was released on 2020-08-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of how CSR and sustainability apply to, and are applied by, a variety of public bodies in a variety of ways. Thus, the authors focus on the priorities of these organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of CSR and sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world
