Results 21 to 30 of about 31,663 (297)

CORPORATE SOCIAL REPORTING DEVELOPMENT IN LITHUANIA

open access: yesECONOMICS AND MANAGEMENT, 2012
The paper analyses issues of corporate social reporting development in Lithuania. Social reporting issues are the logical part of social accounting approach which determines that companies should provide also non-financial information in order to satisfy the goals of stakeholders concerned.
Dagilienė, Lina, Leitonienė, Šviesa
openaire   +3 more sources

Does corporate social responsibility reporting actually destroy firm reputation?

open access: yes, 2020
Previous research on the effects on corporate social responsibility (CSR) is inconclusive and academics have increasingly discussed the credibility of CSR reporting.
María del Mar Miras‐Rodríguez   +5 more
core   +1 more source

Corporate governance and corporate social responsibility reporting: a case study of Malaysia [PDF]

open access: yes, 2017
Corporate social responsibility (CSR) is relatively a new concept to developing countries, hence it is less prevalent as compared to developed countries. There is growing consensus that CSR is highly contextual.
Binti Ju Ahmad, Nurulyasmin
core   +1 more source

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

open access: yes, 2021
Purpose – This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh.
Rashid, Afzalur
core   +1 more source

Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value

open access: yesJurnal ASET (Akuntansi Riset), 2019
. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable.
Maria Natalia   +2 more
doaj   +1 more source

Corporate social responsibility reporting - necessity or fashion [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions.
Władysław Świątek
doaj   +1 more source

CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015
The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies.
I. Derun
doaj   +1 more source

Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia [PDF]

open access: yes, 2017
CITATION: Ahmad, N. B. J., Rashid, A. & Gow, J. 2017. Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia. Australasian Accounting, Business and Finance Journal, 11(2):61-85, doi:10.14453/aabfj.v11i2.5.The original ...
Gow, Jeff   +3 more
core   +1 more source

The imperative of sustainable growth and reporting integration. Three eras in the corporate reporting development

open access: yesCopernican Journal of Finance & Accounting, 2014
This article is aimed at the presentation of an opinion in the important discussion about the further development of corporate performance reporting standards, which go far beyond the standards of financial reporting.
Anna Karmańska
doaj   +3 more sources

Whither Corporate Social Reporting: Is it Time to Legislate? [PDF]

open access: yesCalifornia Management Review, 1986
This article reviews the development of corporate social reporting—its theoretical underpinnings, its conceptual frameworks, and its application in practice. Specifically, the usefulness and the actual use of the information contained in social reports are evaluated.
Dierkes, Meinolf, Berthoin Antal, Ariane
openaire   +3 more sources

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