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Author: Slobodan Kacanski
Publisher: Springer Nature
ISBN: 3031269594
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
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.
Author: Slobodan Kacanski
Publisher: Springer Nature
ISBN: 3031269594
Category : Business & Economics
Languages : en
Pages : 232
Get Book Here
Book Description
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.
Author: Ataur Rahman Belal
Publisher: Ashgate Publishing, Ltd.
ISBN: 9780754645887
Category : Business & Economics
Languages : en
Pages : 186
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Book Description
Using the lens of stakeholder theory, this book examines whether the current practice of corporate social responsibility 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.
Author: Ruopiao Zhang
Publisher: Taylor & Francis
ISBN: 1000905039
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
The Belt and Road Initiative (BRI) is a major development strategy launched by the Chinese government with the goal of fostering economic cooperation among countries along the proposed routes. The BRI marks a new era in which multinational enterprises (MNEs) from developing countries are beginning to take primary responsibility for driving global flows of outward foreign direct investment (OFDI). Among hotly debated topics on how the BRI is reshaping the global competitive landscape, corporate social responsibility (CSR) reporting practices of Chinese MNEs along the Belt and Road are noteworthy but relatively less discussed. This book investigates how do Chinese MNEs engage with, define, and implement CSR under such an enormous cooperative initiative through analyzing their CSR reporting practices in the BRI host countries. Besides this, opportunities and challenges of the BRI investments for sustainable development in host countries are examined. The book provides critical insights into the current institutional architecture for CSR reporting to promote sustainable development. It also highlights the importance of stakeholders’ capacities to sustain, enact, and execute strict CSR disclosure laws and regulations. The findings mark important implications, particularly in view of growing concerns about international reputational damage of unsustainable OFDI. The book is suitable for researchers, undergraduate and postgraduate students in the fields of CSR, sustainability development, accounting, and international business; as well as others who are keen on the latest development of the BRI in relation to other developing and least-developed countries.
Author: Stephen Vertigans
Publisher: Springer Nature
ISBN: 303062501X
Category : Business & Economics
Languages : en
Pages : 309
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Book Description
This book examines and analyzes the challenges programmes for Corporate Social Responsibility (CSR) and sustainable development are facing in global management practice. It looks at the dichotomy of a general and popular demand for responsible and resilient management, and the counterplayers that impact the positive effect of such efforts. The book assembles latest research looking at the root causes for this opposition, and new case studies that showcase the dilemma and possible solutions to overcome it. Overall, the book juxtaposes short terminism within CSR programmes and longer term sustainable development, mis-allocation of resources and failed promises associated with CSR, and sketches pathways how CSR and sustainable development can be directed towards the most pressing issues.
Author: Wayne Visser
Publisher: Routledge
ISBN: 1351278908
Category : Business & Economics
Languages : en
Pages : 488
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Book Description
The World Guide to CSR is the first book to provide comparable national profiles that describe the evolution and practice of Corporate Sustainability and Responsibility (CSR) for 58 countries and 5 global regions. Each regional and national profile includes key information about the relevant CSR history, country-specific issues, trends, research and leading organizations. The purpose of the book is to give CSR professionals (including managers, consultants, academics and NGOs focusing on the social, environmental and ethical responsibilities of business) a quick reference guide to CSR in different regional and national contexts. The need for the book is premised on the fact that CSR professionals and researchers more often than not have a multinational remit and are required to benchmark performance internationally, but find that country-specific CSR information is ad hoc, limited or non-existent. Even where national CSR research exists, it is often hidden in academic journals that practitioners cannot access or do not have the time or inclination to read. The book is an edited volume, with expert contributors from around the world, all of whom have been screened and selected on the basis of their qualifications and experience in CSR. Each regional/country profile includes the following subsections:CSR in context Priority issues Trends Legislation and codes Organizations Case studies Educational institutions References This unique resource will be an essential acquisition for all organisations who need to benchmark their CSR strategies throughout different regions and cultures and want the best possible intelligence on the key issues and concerns relating to corporate social responsibility in all of the markets in which they operate.
Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1799880710
Category : Business & Economics
Languages : en
Pages : 278
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Book Description
Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.
Author: Jiagui Chen
Publisher: Springer
ISBN: 3662453630
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
This book is compiled based on the research methodology and technical approach applied in the Blue Book of Corporate Social Responsibility. It consists of five parts: Summary, index, Industry, Case Studies, and Appendices. The index evaluates Chinese enterprises annually on their performance in CSR management and the level of information disclosure by assessing four different aspects: responsibility management, economic responsibilities, social responsibilities and environmental responsibilities. Moreover, it identifies and analyzes phase-specific characteristics of CSR development in China in the hope of providing references for further studies on Chinese CSR.
Author: Muchun Wan
Publisher: Springer Nature
ISBN: 9811960127
Category : Business & Economics
Languages : en
Pages : 226
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Book Description
This book attempts to establish an inter-disciplinary discourse evaluation framework to analyze multi-dimensional discursive features along 4 dimensions in Chinese and American banks’ CSR reports: sentiment, readability, CSR keyword, and visualization. It analyzes Chinese and American banks’ different discursively constructed CSR images via the employment of various discursive features in CSR reports within their different contexts. Lastly, it examines the effects of Chinese and American banks’ discursively constructed CSR images on capital markets, with an inter-disciplinary approach of linguistics, management, and economics. Theoretically, this book contributes to the development of institutional identity’s cross-disciplinary research. Additionally, it reveals the problem-solving function of discourse. This sheds light on theoretical research into both corporate governance and business discourse. Practically, this book contributes to the improvement of Chinese banks’ awareness in CSR disclosure and the establishment of Chinese banks’ international images. Since more and more Chinese companies in different sectors are choosing overseas listings, findings in this book also have practical implications for their information disclosure, international images construction, and corporate value enhancement through corporate narratives, such as annual reports and IPO prospectuses.
Author: Kıymet Tunca Çalıyurt
Publisher: Springer Nature
ISBN: 981336808X
Category : Business & Economics
Languages : en
Pages : 229
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Book Description
This book continues the discussion on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.
Author: Joel Diener
Publisher: GRIN Verlag
ISBN: 3668022615
Category : Business & Economics
Languages : en
Pages : 16
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Book Description
Seminar paper from the year 2015 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Seminar Sustainable Entrepreneurship, language: English, abstract: The need to move to a more sustainable economy is understood by the management, employees, customers, investors and other stakeholders. But it is especially the investors viewpoint that influences the policy of the company. Therefore their perspective on sustainability has a high relevance. In a report from 2006 the United Nations Environmental Program Finance Initiative (UNEP FI) defines sustainability from an entrepreneurial point of view. It is “a business approach that creates long-term shareholder value by embracing opportunities and managing risks derived from economic, environmental and social developments.”
