The Disclosure and Assurance of Corporate Social Responsibility PDF Download

Author: Isabel-María García-Sánchez
Publisher: Cambridge Scholars Publishing
ISBN: 1527524434
Category : Business & Economics
Languages : en
Pages : 252

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Book Description
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.

Author: Nawreen Subhan
Publisher:
ISBN:
Category :
Languages : en
Pages : 48

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Book Description
This study investigates the link between assurance practices of Corporate Social Responsibility (CSR) reports using the top 100 Bangladeshi companies in the year 2015 based on the Global Reporting Initiatives (GRI). The main objective is to find out to what extent companies in Bangladesh assure their CSR activities. To achieve the research objectives, three research questions are developed to examine the interrelationships between assurance and Corporate Social Responsibility (CSR) disclosure, industry sector, and reporting format. We find that, in general, Bangladeshi companies tend to assure their disclosure in the areas of economic performance, labour and society. We find that non-carbon Bangladeshi companies tend to get their CSR disclosure assured. We also find that Bangladeshi companies which adopt assurance tend to disclose more CSR activities on their annual report. Our results, in general, support proactive legitimacy theory as they provide evidence that Bangladeshi companies proactively disclose CSR information in certain areas and seek assurance to enhance stakeholders' confidence and credibility of social and environmental reporting.

Author:
Publisher:
ISBN: 9783319235141
Category : Business
Languages : en
Pages : 6500

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Book Description
This encyclopedia, edited by the past editors and founder of the Journal of Business Ethics, is the only reference work dedicated entirely to business and professional ethics. Containing over 2000 entries, this multi-volume, major research reference work provides a broad-based disciplinary and interdisciplinary approach to all of the key topics in the field. The encyclopedia draws on three interdisciplinary and over-lapping fields: business ethics, professional ethics and applied ethics although the main focus is on business ethics. The breadth of scope of this work draws upon the expertise of human and social scientists, as well as that of professionals and scientists in varying fields. This work has come to fruition by making use of the expert academic input from the extraordinarily rich population of current and past editorial board members and section editors of and contributors to the Journal of Business Ethics.

Author: Suzanne Benn
Publisher: Routledge
ISBN: 1136009345
Category : Business & Economics
Languages : en
Pages : 271

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Book Description
In recent years, as corporations and governments have increasingly been confronted with managing the expectations of a society newly alerted to the social and environmental risks of economic development, recognition is dawning that achieving a sustainable world is dependent upon the democratic management and equitable distribution of these risks for now, and for the future. This book, the first to explore the themes of corporate governance and sustainability, argues that a better system of governance on a number of levels holds the key. Contributed to and edited by a distinguished international team, this book recognizes the complex and contested nature of both sustainability and governance, and that these key concepts have been redefined considerably over time. As sustainability poses new and major challenges for the theory and practice of corporate governance, this book, ideal for postgraduate students of business and management, identifies and addresses these challenges.

Author: Gürtürk, Anil
Publisher: kassel university press GmbH
ISBN: 3737602808
Category :
Languages : en
Pages : 185

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Book Description
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.

Author: C. Noronha
Publisher: Springer
ISBN: 1137414693
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.

Author: Marna Catharina de Klerk
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
The study evaluates in a cross-country setting whether corporate social responsibility (CSR) assurance represents a signal of the quality of CSR disclosure to investors. As part of this objective, the study also evaluates whether the associations of CSR disclosure and CSR assurance with subsequent financial performance are in the same or in opposite directions. Agency Theory and information asymmetry considerations are used as basis to develop testable hypotheses. The first step is to test the association between CSR disclosure and subsequent financial performance. Next, the association between third-party assurance provided on CSR disclosure and subsequent financial performance is evaluated. The two market-based measures of financial performance chosen are share price and market-to-book ratio. The two accounting-based measures of financial performance used are actual future cash flows and actual future profitability. The study examines a sample based on the 100 largest firms from different countries included in KPMG s 2008, 2011 and 2013 international surveys of CSR reporting practices. The measures of CSR disclosure and CSR assurance used are based on data collected by KPMG, as an independent and credible source. The overall findings show that CSR assurance does not represent a signal of the quality of CSR disclosure to investors and that the associations of CSR disclosure and CSR assurance with market-based measures of financial performance are in opposite directions. CSR disclosure included in a firm s annual report at a level higher than the sample mean has a positive association with market-based measures of financial performance. These results are driven by firms in environmentally non-sensitive industries.1 CSR assurance has a negative association with market-based measures of financial performance. Additional tests suggest that this negative association is driven by firms in non-sensitive industries from countries where some form of CSR disclosure is required, or is in the process of being mandated. The results are robust to various additional tests. Associations of CSR disclosure and CSR assurance with accounting-based measures of financial performance are mostly not significant for the one- to three-year-ahead periods. Prior studies on the association between CSR disclosure and market-based measures of financial performance have provided inconsistent results. In respect of CSR assurance, limited prior archival studies have been conducted on the association between CSR assurance and market-based measures of financial performance. Prior research on CSR assurance did not evaluate whether associations could be different for firms in environmentally sensitive industries compared to firms in environmentally non-sensitive industries. Prior research also did not control for country-level institutional strength and country-specific characteristics. Analysing CSR disclosure together with CSR assurance in a study using the same underlying financial data made it possible to evaluate whether associations of CSR disclosure and CSR assurance with financial performance are in the same or in opposite directions.

Author: Ann Brockett
Publisher: John Wiley & Sons
ISBN: 1118122364
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

Author: Graham Gal
Publisher: Springer
ISBN: 981104502X
Category : Business & Economics
Languages : en
Pages : 536

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Book Description
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.

Author: Mia Mahmudur Rahim
Publisher: Springer
ISBN: 3319158384
Category : Business & Economics
Languages : en
Pages : 342

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Book Description
This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.