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Global corporate social responsibility reporting regulation
Contemporary Economic Policy, 2019AbstractCorporate social responsibility (CSR) has steadily grown in importance. We show government regulation on corporate reporting of CSR, aimed to spur its growth and increase transparency, has grown in tandem. Such reporting regulation is more readily observable than CSR itself and can be used as a proxy for the latter.
Hui Wen, George Deltas
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Corporate social responsibility reporting
2019This chapter explores the development of corporate social responsibility (CSR) reporting through an examination of social reporting practice dating back to the 1980s and before. It examines some of the enduring issues that have created difficulties for companies who take the decision to make such reports.
Michael Blowfield, Alan Murray
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DO SOCIALLY RESPONSIBLE INVESTORS VALUE INTEGRATED REPORTING?*
Journal of Academy of Business and Economics, 2014The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business ...
BERNARDI, CRISTIANA +2 more
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Conservatism in Corporate Social Responsibility Reporting
2011 International Conference on Information Management, Innovation Management and Industrial Engineering, 2011Corporate 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
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Corporate Social Responsibility Practices and Reporting
2023This chapter provides a comprehensive analysis of corporate social responsibility (CSR) practices and reporting. It begins with an overview of the history and evolution of CSR and presents different approaches to CSR. The theoretical foundations of CSR, including stakeholder, social contract, legitimacy, and resource dependence theories, are then ...
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Negotiating Corporate Social Responsibility Reporting
2014This 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.
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Corporate Social Responsibility Reporting in China
2017In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it.
Jieqi Guan, Carlos Noronha
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Corporate Social Responsibility and Sustainability Reporting
2012This chapter has four key sections. It commences with a brief overview of the historical development of the concept of sustainability and an analysis of the five major frameworks covered in the literature: (1) agency view; (2) corporate social performance view; (3) resource-based view; (4) supply and demand view; and (5) the stakeholder view, which is ...
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Social determinants of health and US cancer screening interventions: A systematic review
Ca-A Cancer Journal for Clinicians, 2023Ariella R Korn
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Navigating financial toxicity in patients with cancer: A multidisciplinary management approach
Ca-A Cancer Journal for Clinicians, 2022Grace Li Smith +2 more
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