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Corporate Social Indices: Refining the Global Reporting Initiative

2021
The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual ...
Nielsen, Morten Ebbe Juul   +3 more
openaire   +2 more sources

Corporate social responsibility reporting quality, board characteristics and corporate social reputation

Pacific Accounting Review, 2015
Purpose– This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.Design/methodology/approach– Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms.
Lu, Yingjun   +2 more
openaire   +2 more sources

Conservatism in Corporate Social Responsibility Reporting

2011 International Conference on Information Management, Innovation Management and Industrial Engineering, 2011
Corporate social responsibility report (i.e., CSR) is the information vehicle loading the social responsibilities a firm performs as requirements of current social movements, and it belongs to the general information disclosure of a firm. The conservatism in financial system should be applied to the process of CSR reporting so that the wildly existing ...
Guiliang Liu, Fan Wang
openaire   +1 more source

Negotiating Corporate Social Responsibility Reporting

2014
This chapter examines and compares two deliberations on developing Corporate Social Responsibility (CSR) reporting: mandatory reporting within the financial reporting framework and voluntary reporting within the Global Reporting Initiative’s (GRI) Sustainability Guidelines reporting framework.
openaire   +1 more source

Social Standards: Measuring and Reporting Corporate Social Performance

Corporate Reputation Review, 2000
The relevance of sustainability in decision making has increased dramatically since its first appearance through the World Commission on Environment and Development in the Bruntland Report (World Commission, 1987). ‘Satisfy our present needs without compromising the needs of future generations’ is a definition we hear again and again in conferences ...
openaire   +1 more source

Corporate Governance as a Corporate Social Responsibility Reporting Determinant

2020
Bank failures following the 2008 global financial crisis have increased the pressure for banks to integrate corporate social responsibility (CSR) in their core business. One manifestation of this pressure is the increased focus on CSR reporting of banks.
openaire   +1 more source

Corporate social performance reporting in Bangladesh

Managerial Auditing Journal, 2000
Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business enterprises are under pressure from stakeholders to report to them, as to what extent they have been successful in protecting their interests.
openaire   +1 more source

Navigating financial toxicity in patients with cancer: A multidisciplinary management approach

Ca-A Cancer Journal for Clinicians, 2022
Grace Li Smith   +2 more
exaly  

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