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Global corporate social responsibility reporting regulation

Contemporary Economic Policy, 2019
AbstractCorporate 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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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
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An Evaluation of Social Responsibility Reporting in China

The China Nonprofit Review, 2010
AbstractIn the past two years, the issuance of corporate social responsibility (CSR) reports has become an important nonprofit practice of enterprises in China. As of April 2008, over eighty enterprises in China in industries such as biochemical and energy, food and beverage, computers, finance and insurance, and automotive had released CSR (or ...
Xu Longhua, Zhao Yi, Xu Xinyu
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Incorporating chemical footprint reporting into social responsibility reporting

Integrated Environmental Assessment and Management, 2012
Kristen, Hitchcock   +2 more
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Social Responsibility Report 2025

The year 2025 marked renewed momentum for the Global Campus of Human Rights ETS, both as an international academic network and as a Third Sector Association in Italy. Building on over twenty-five years of university cooperation, the Global Campus continued to advance its mission of promoting human rights, democracy, and sustainable development through ...
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Corporate Social Responsibility and Sustainability Reporting

2012
This 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 ACCOUNTING AND REPORTING AS TOOLS OF SOCIAL RESPONSIBILITY

2017
The efficient tools of social responsibility control are social accounting and maintaining of nonfinancial reporting on results of social programs and their getting across to interested parties. That is why it is important to define the essence of social accounting and nonfinancial reporting and to estimate efficiency of this reporting introduction ...
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The Reporting Tools of Corporate Social Responsibility

2018
The third chapter examines the reporting tools of the CSR. They provide information on the CSR strategy, on the initiatives implemented in this regard and on the results achieved by the single organization in order to gain the legitimacy and consensus of the stakeholders, in compliance with a principle of “accountability”.
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Social Responsibility and Reporting

Proceedings of the International Association for Business and Society, 2004
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