Corporate social reporting
Corporate social reporting in a transition economy: the case of Libya
... 7) The Language-Translation Problems: this problems occurs since a word or phrase can have several meanings, which might affect the perception or intended sense, and that one term can be worded differently, which would ...
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Corporate social reporting in a transition economy: the case of Libya
... to corporate social reporting and disclosure mainly it is an issue that touches different important aspects of concern to us ...the social responsibility debates in the 1960s and early 1970s, ...
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Islamic Corporate Social Reporting (ICSR): Comparing the Desirable, the Desired and the Actual
... of corporate social reporting (CSR) among organisations in the absence of any regulatory or legal ...in reporting corporate social responsibility from an Islamic ...current ...
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Corporate Social Reporting and Disclosure Practice in India:An Empirical Investigation
... a social unit and its activities are accountable towards the society therefore the objective of a business has shifted from profit maximizing approach to social responsibility ...regarding Corporate ...
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Increasing Business Transparency by Corporate Social Reporting: Development and Problems in Lithuania
... of social reporting and disclosure in Lithuania in order to increase the transparency of business ...and social reporting content analysis, problem ...to corporate social ...
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Corporate social reporting (CSR): an attempt to revisit legitimacy theory
... face, Corporate Social Reporting 1 (CSR) has been developed to address the increased need for information that the company‟s stakeholders have regarding its social and environmental ...
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Corporate social reporting (CSR) and stakeholder accountability in Bangladesh
... in corporate social reporting (CSR) research has gained academic attention in recent times (Tilt 2007; Unerman and Bebbington 2007) by recognizing the voice of less economically powerful stakeholders ...
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Corporate social reporting by MNCs’ subsidiaries in Sri Lanka
... promote social and environmental awareness as well as ...Sustainability Reporting Awards, established in 2004 (ACCA, ...environmental, social or full sustainability information and aims at raising ...
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New Improved Reporting Index of Corporate Social Reporting for Shariah-compliant Companies
... of reporting on environmental and social responsibilities had increased ...of reporting, quite a number of researchers have expressed their opinion on the low level of CSR reporting among ...
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Culture, Board Composition and Corporate Social Reporting in the Banking Sector
... on corporate governance has evidenced the role of regulatory and institution contexts in financial reporting but it has not been large developed for other kind of reporting, such as CSR (Jackson and ...
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Do good and talk about it: Corporate Social Performance and Corporate Social Reporting
... Two other country-specic criteria - securities laws and ownership concentration - are taken from Bushman and Piotroski (2006: pp. 145-146). Securities laws are another possible way to assess the legal system. These laws ...
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Corporate social and environmental reporting in developing countries: The case of Argentina
... “Corporate Social Reporting” (CSR) communicates actions regarding Corporate Social Responsibility to different stakeholders (Gray, Kouhy, & Lavers, ...
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Environmental and Social Matters in Mandatory Corporate Reporting: an Academic Note
... We begin our discussion of conflict minerals with the US, which as mentioned above, is covered by Dodd-Frank Section 1502. Whereas PWYP targets the mining and oil and gas industries, Section 1502 mainly targets the ...
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The Future of Corporate Reporting: Integrated Reporting
... of corporate reporting practices. In brief, corporate reporting “involves periodic disclosure of firm-specific information on a voluntary or mandatory basis” (Bushman et ...periodic ...
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An Analysis of Corporate Social Responsibility and Corporate Social Responsibility Reporting
... Our summary of the case includes an analysis of the environmental, social, and financial perspectives, as well as a few suggestions for additional revenue. First, the key stakeholders of the environmental ...
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The boundary of corporate social responsibility reporting: The case of the airline industry
... CSR reporting should reflect the financial reporting boundary to ensure ...CSR reporting compared to financial reporting (Gray, 2006; O’Dywer, ...limited reporting of indirect ...
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Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia
... CSR reporting are investigated as control variables in this study: board size, directors’ ownership, institutional ownership, debt ratio, liquidity, company age, company size, profitability, company growth and ...
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Corporate social responsibility reporting in Mexico: local and global dimensions
... (e.g. reporting to GRI as a group, possibly as part of a cost-cutting exercise) or indeed desirable (more governance disclosure assisting with making operations more ...particular social and political ...
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Determinants of corporate social responsibility reporting in the banking sector: a systematic review
... CSR reporting has been noticed in previous ...CSR reporting is inconsistent across ...of social disclosures are well ahead of the banks of ...
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Commitment of independent and institutional women directors to corporate social responsibility reporting
... to social identity theory, the addition of independent female directors beyond a certain threshold may result in a decrease of reporting of CSR matters since they will be categorised as the out-group, ...
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