Chapter 6 - Ownership structure and CSR reporting
CSR and ownership interrelation: evidence from Estonia
... the ownership structure is one of the most challenging elements of corporate governance as while abovementioned corporate attributes vary a lot and may be changed or amended, ownership seems to be ...
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Corporate governance: board structure, information technology and CSR reporting
... While board of directors consists of few individuals, often, the focus is on the CEO and the Chairman. They ranked as the top two individuals responsible to the company’s performance. There is suggestion that if both ...
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The Influence of Board Structure and Ownership Concentration on GRI Reporting
... Despite its contributions, this study has some limitations. We only analysed companies listed on the Brazilian stock exchange, considering a single country and cross-sectional data. We controlled for size, however other ...
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CSR Reporting in the Airline Industry - An Analysis of the Development of Airlines’ CSR Reporting
... the structure has become fixed from then, dividing the report into three major parts: ‘Our Performance’, ‘Our People’ and ‘Our ...of reporting has also increased from 50 pages in 2009 up to approximately ...
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The Effect of Ownership Structure, Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR)
... of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012 as the ...institutional ownership, managerial and foreign has no effect on ...the ownership structure ...
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Quality of Corporate Social Responsibility Reporting (CSRR): The Influence of Ownership Structure and Company Character
... the CSR issues have been made apparent with a number of significant initiatives being ...companies, CSR guidelines for GLCs, and tax incentives for companies that undertake CSR- related ...
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Governance, Ownership Structure and Reporting Features: The Case Study of an Italian Social Cooperative Network
... At Imola one citizen out of two is a partner of a cooperative, this datum underlines the strong and consolidated bond between cooperation and territory. It is important to provide for an economic portray of the Imolese ...
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OWNERSHIP STRUCTURE AND THE QUALITY OF FINANCIAL REPORTING: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS
... managerial ownership and discretionary accruals is significantly negative within low and high regions of ownership, suggesting that the alignment effect is dominant in these ...managerial ownership ...
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Integrated Reporting. CSR, Sustainability, Ethics & Governance
... this chapter. However this contribution maintains that integrated reporting provides a road map for those organisations who would like to pursue the sustainability path (Dacin et ...integrated ...
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Theorizing CSR Reporting: A Discursive Institutionalism Framework
... 4.3.2: Agency Level (Interpretive and Active Social Agents): Companies, regulators, NGOs, standards-setting organizations, stakeholders, and other social agents interested in CSR reporting interact with the ...
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Ownership Concentration and Accuracy of Financial Reporting
... financial reporting quality and performance of management and profit margin as well as a negative relationship between financial reporting quality and the competition in the product market, conservatism of ...
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EFFECTIVE CORPORATE GOVERNANCE MECHANISMS, OWNERSHIP STRUCTURE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM OMAN
... Family businesses are often an overlooked form of business ownership in both developed and developing countries, yet they constitute the majority of the businesses. The differences between these countries in ...
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Re-examination of the effect of ownership structure on financial reporting: Evidence from share pledges in China
... financial reporting decisions in firms with concentrated ...that ownership concentration only affects financial reporting if large shareholders have such a ...on ownership concentration and ...
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The Effect of Number of Meetings of the Board of Commissioners, Independent Commissioners, Audit Committee and Ownership Structure Upon the Extent of CSR Disclosure
... have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using co mpany’s social disclosure index (or later will be referred to as CSDI) based on standard ...
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Slides HFM Reporting Chapter 6
... If the line / row that contains the code or description of the selected Entity dimension appears yellow with the “CH” signalling in the “Calc Status” field, it means that [r] ...
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CHAPTER 6 MARKET STRUCTURE
... THE CHAPTER Chapter 6 focuses on market structure, a concept that students must understand so they can properly assess the business environment, which is an important component of the analysis ...
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danish CsR RepoRting
... In 2008 the Danish Parliament with overwhelming majority passed a bill amending the Danish Financial Statements Act. The amendment made it mandatory for the approximately 1100 largest companies in Denmark to report on ...
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CSR Reporting and the University
... of CSR within the corporate ...to CSR reporting for ...established reporting regulations, comparability among university's CSR reports will remain nothing more than a ...of CSR ...
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Chapter 6. Alkenes: Structure and Stability
... the structure of a transition state? How can the structures of the reactants and products affect DG ‡ Hammond Postulate: provides an intuitive relationship between rate (DG ‡ ) and product stability ...
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Ownership influence and CSR disclosure in China
... company ownership exerts a negative impact on the likelihood of CSR disclosure, suggesting that they perceive producing a CSR report as merely a short-term ...varying CSR guidelines by ...
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