DOES EFFICIENCY INCREASE THE APPLICATION OF INTEGRATED REPORTING?
Continuous stakeholder demands for more detailed and transparent reporting have led to the development of a new reporting framework. That is the so-called International Integrated Reporting Framework according to which companies report on financial ...
Antonija Petrlić, Neda Vitezić
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Motives of Socially Responsible Business Conduct [PDF]
The social and ecological challenges that governments face have raised their interest in socially responsible business conduct (SRBC). In this article we analyze the motives of executives to perform SRBC. We distinguish three types of motives: financial, ethical and altruistic motives. We test the hypotheses on a sample of 473 executives.
Graafland, J.J. +2 more
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A Critical Analysis of Business Declarations and Statements from a Human Rights Perspective
Recent developments in the business and human rights field demonstrate an eagerness to come up with stronger and mandatory regulations addressed at corporations in the internal realm, required by international norms.
Nicolás Carrillo-Santarelli +1 more
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RISK MANAGEMENT FOR START-UP COMPANY: A CASE STUDY OF HEALTHY KITCHEN RESTAURANT AND CATERING [PDF]
Entrepreneurs in the healthy food industry must pay attention to the risks of their business; i.e. in estimating and handling risks that will bring a direct or indirect negative impact on the healthy food business. The risks include risk of loss, risk of
Limbong R.P. +3 more
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Stakeholder Perspective of Corporate Governance and CSR Committees
CSR is becoming more and more important, and many companies have taken meaningful steps to improve their corporate governance according with a stakeholder perspective. An emerging board-level figure is the CSR or sustainability committee. The increase in
Daniela M. Salvioni, Francesca Gennari
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The effects of digital transformation, digital leadership, and entrepreneurial motivation on business decision making and business process performance: Evidence from greater Amman municipality [PDF]
The purpose of this research was to examine the effects of digital transformation, digital leadership, and entrepreneurial motivation on business decision making and business process performance in the Greater Amman Municipality.
Ahmad Hanandeh +6 more
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Corporate Spheres of Responsibility: Architects, Cowboys, and Eco-Warriors in Myanmar’s Oil & Gas Industry [PDF]
Myanmar's recently opened economy is flush with incoming investment and activity. World leaders advocate that all businesses entering the country must operate in a "socially responsible manner." However, the history of corporate social responsibility ...
Hillary Strasser
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„Mediul de afaceri și drepturile omului - Accesul la căi de atac”, Raport al Agenției pentru Drepturi Fundamentale a Uniunii Europene (FRA, 2020) [PDF]
The Report of the European Agency for Fundamental Rights presents the major problems of infringement by both small businesses and corporations, as well as a number of good practices in the field.
Daniela Albu
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Main contents and implications of the 2023 revision of the OECD Guidelines for Multinational Enterprises* [PDF]
Purpose – This study aims to provide the main contents of the revision of the 2023 OECD Guidelines for Multinational Enterprises and suggest implications for the Korean government and multinational enterprises.
Keon-Hyung Ahn
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The Role of Soft Law in the Application of the Law: The Norwegian Perspective
The article explores whether soft law instruments—such as the UN Guiding Principles on Business and Human Rights (UNGP) and OECDʼs Guidelines for Multinational Enterprises (OECD Guidelines)—have a role to play in the application of Norwegian law.
Frode Elgesem
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