Littérature scientifique sur le sujet « Corporate sustainable report »
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Articles de revues sur le sujet "Corporate sustainable report"
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Engsig Sørensen, Karsten, et Florian Möslein. « Sustainable Corporate Governance:A Way Forward ». European Company Law 18, Issue 1 (1 février 2021) : 7–14. http://dx.doi.org/10.54648/eucl2021002.
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Rarely has the report of a private consultancy caused so many reactions, in particular, criticism, in such a short period of time, as the “Study on directors’ duties and sustainable corporate governance” that Ernst and Young recently prepared for the European Commission DG Justice and Consumers (EY report).1 In addition to the responses of various groups of scholars from both Europe and the US,2 the Oxford Business Law Blog has launched a specific new series3 and the European Corporate Governance Institute has organized a three-day policy workshop, in order to bring together the presentations of over 20 distinguished scholars.4 This intensive debate demonstrates the importance of the topic for future EU policymaking in the area of corporate governance. In this piece, we argue that the main reason the EY report has attracted so much criticism is because it simply started out on the wrong foot. However, this shortcoming should not induce the Commission to misjudge company law’s potential for sustainability. We discuss various measures that target both directors and shareholders, but also other stakeholders. Adopting these measures promises to be the way forward for a more sustainable, corporate governance framework. directors’ duties, corporate governance, sustainability
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Oh, Hyunmin, et Heungjoo Jeon. « Does Corporate Sustainable Management Reduce Audit Report Lag ? » Sustainability 14, no 13 (23 juin 2022) : 7684. http://dx.doi.org/10.3390/su14137684.
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This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From the perspective of the agency theory that information asymmetry is resolved through CSM, audit report lag was predicted to decrease and was subsequently analyzed. The analysis results are as follows. First, the relationship between CSM and audit report lag was significant in the negative trend. This means that companies that actively engage in CSM have a shorter audit report lag than those that do not. Second, the relationship between CSM and audit report lag according to auditor size showed a significant negative trend only in the group with a large auditor size. Third, the relationship between CSM and audit report lag according to the quality of earnings showed a significant negative trend only in the group with good earnings. In other words, the relationship between CSM and audit report lag varies depending on the size of the auditor and the quality of earnings. This study is meaningful in that it directly examines the impact of CSM on audit report lag, focusing on the period following the introduction of K-IFRS. The results of this study have important implications for not only managers, but also investors and supervisory institutions, in that CSM not only increases corporate value through improved earnings quality, but also affects the performance of the auditor.
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Misko, Hanna, et Lubov Zvarych. « Non-financial reporting of enterprises as an aspect of sustainable development management ». Socio-Economic Research Bulletin, no 3-4(74-75) (27 octobre 2020) : 121–31. http://dx.doi.org/10.33987/vsed.3-4(74-75).2020.121-131.
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The article considers the need for enterprises non-financial reports forming. The approaches of scientists to the directions of corporate social responsibility on the basis of sustainable development are revealed. It is established that the main directions of corporate social responsibility on the basis of sustainable development are: organizational management, human rights, labor practices, environment, good business practices, consumer protection, participation in community life and its development. The types of non-financial reporting are studied, namely: report on social and environmental projects, report on progress in the implementation of the principles of the UN Global Compact, report on the GRI standard, management report, integrated report. The components of non-financial reporting of enterprises in the context of corporate social responsibility on the basis of sustainable development are systematized. It is established that the non-financial reporting of the enterprise focuses on the highlighted results of corporate governance, social and environmental aspects and anti-corruption. A study of the components by types of non-financial reports found that they differ in the level of information disclosure. The advantages of compiling non-financial reporting by the enterprise are substantiated, which will provide an opportunity to improve its management, increase investor confidence in it and compare their achievements in the field of corporate social responsibility on the basis of sustainable development with other enterprises. It is proposed to expand the practice of compiling non-financial reports by enterprises, which will contribute to the formation of an effective management system to identify existing and predict potential internal and external threats to its activities, as well as to take measures to minimize the impact of these threats on the results of the enterprise activity on the basis of sustainable development.
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Bran, Florina, Ildiko Ioan, Carmen Valentina Radulescu et Monica Patricia Ardeleanu. « Sustainable development at corporate level ». RIVISTA DI STUDI SULLA SOSTENIBILITA', no 1 (avril 2011) : 101–31. http://dx.doi.org/10.3280/riss2011-001012.
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Sustainable development was built as a conceptual framework for solutions that harmonize economy-environment relation. Although widely accepted, its practical implications are still subject of debate and controversies. Our paper targets this area and attempts a theoretical explanation and an overview on the progresses toward sustainability made at corporate level. Therefore we explore the theories of corporate environmental behavior and than describe the various approaches used by companies to improve their contribution to the overall goal of sustainability. A special focus is given to management practices implemented in order to improve companies' environmental and social performance and we report on the progresses in standard development by international organizations such as ISO and SAAS.
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Duvnjak, Barbara, et Andrej Kohont. « The Role of Sustainable HRM in Sustainable Development ». Sustainability 13, no 19 (26 septembre 2021) : 10668. http://dx.doi.org/10.3390/su131910668.
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Achieving sustainability is becoming a primary agenda for many societies throughout the world. However, we are currently witnessing a surprising stagnation in progress toward this goal. Neoliberal values of individualism, privatization and competitive advantage are proving to be hard to breach. Hence, there is a pressing need for change. Through an extensive literature overview, the present paper identifies existing misconceptions and differences in the comprehension of concepts such as sustainable development, corporate social responsibility and the relationship between strategic human resource management (HRM) and sustainable HRM. It describes and acknowledges the hindrances that sustainable HRM faces in practice, with a particular focus on the predominant schema of strategic HRM and the misconception of corporate social responsibility. The aspiration of the paper is to pose a new model of sustainability by implementing sustainable HRM at the center of sustainable development and corporate accountability. The proposed model is intended as a measurement of the levels of sustainable development in which organizations find themselves and report on, and as a more comprehensive model of sustainable HRM, which has the potential to be applied in practice.
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Vărzaru, Anca Antoaneta, Claudiu George Bocean et Michael Marian Nicolescu. « Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance ». Sustainability 13, no 5 (2 mars 2021) : 2660. http://dx.doi.org/10.3390/su13052660.
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Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an original tool, at a macroeconomic level, for the integration of concepts such as business ethics (BE), corporate social responsibility (CSR), and corporate governance (CG). The paper also seeks to establish the relationships among corporate responsibility dimensions (CR), sustainability, and economic performance. This research used the Sustainable Development Report 2020, Candriam’s ESG Country Report, World Bank Doing Business 2020 Report, World Bank national accounts data, and Eurostat as data sources. As part of the research, we selected the European Union states (27) plus the United Kingdom. The main results reveal the positive direct and indirect influences of corporate responsibility on economic performance, ultimately leading to sustainable development.
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Mujiani, Sari, Juardi et Ainun Nadhifah. « SUSTAINABILITY REPORT DISCLOSURE : A GOOD CORPORATE GOVERNANCE MECHANISM ». RELEVAN : Jurnal Riset Akuntansi 1, no 2 (31 mai 2021) : 60–72. http://dx.doi.org/10.35814/relevan.v1i2.2256.
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A sustainability report is a document that provides internal and external stakeholders with corporate responsibility reports on social, economic, and environmental aspects of an organization's or company's success in order to achieve sustainable growth. The aim of this analysis is to see how good corporate governance affects sustainability reports. Institutional ownership, an independent board of commissioners, and an audit committee are the study's independent variables. A quantitative analysis approach was used in this study. The sample was taken using a technique known as purposive sampling. The sample used in this study is a legitimate company listed on the Indonesia Stock Exchange that publishes sustainability and financial reports on a regular basis for the 2016-2018 period, with a total of 16 firms. Institutional ownership and the audit committee had a positive impact on the sustainability study, according to the findings. The sustainability report has no impact on the independent board of commissioners. These findings suggest that the presence of an independent board of commissioners has had no substantial impact on the company's decision to disclose its sustainability report.
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Supriyatin. « Challenges of Private Higher Education in Facing Sustainable Development Goals by Implementing Sustainable Strategies ». Neo Journal of economy and social humanities 1, no 4 (18 février 2023) : 272–79. http://dx.doi.org/10.56403/nejesh.v1i4.75.
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The purpose of this study is to analyze the challenges of private tertiary institutions in Facing Sustainable Development Goals by implementing sustainable strategies. This research uses a qualitative approach with descriptive methods. The research results show that in achieving the SDGs, private tertiary institutions can carry out a typology strategy of Sustainability Report, Corporate Governance, Motivation and Incentives, Health and Safety, Human Capital Development, Ethical Behavior and Human Rights, No Conflict of Interest, No Corruption Activities and Awareness of Same , Corporate Citizen. This research is expected to be able to provide an overview of the sustainability strategies implemented by private universities in Indonesia in achieving the Sustainable Development Goals.
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Elmassri, Moataz, Aisha Yusuf, Aya Khalf Allah, Maryam Al Shamsi, Rizvana Kaniyamparambil et Shauq Majdi Al Ahbabi. « The quality of corporate reporting : The United Nations sustainable development goals ». Corporate Ownership and Control 19, no 3 (2022) : 158–67. http://dx.doi.org/10.22495/cocv19i3art12.
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The current study examines the attributes of the sustainability reports produced by public listed companies in the United Arab Emirates (UAE). This is achieved through the adoption of the legitimacy theory (LT) perspective to determine how the reports represent strategic development goals. Global Reporting Initiative (GRI Standards) disclosure standards have been used as a benchmark to assess the quality of UAE companies’ sustainable report in respect of Sustainable Development Goal 11 (SDG 11). We adopt Tsalis, Malamateniou, Koulouriotis, and Nikolaou (2020) methodology in scoring the disclosure quality of SGD 11. 130 sustainable reports were analyzed, it was found that there is a poor overall quality of corporate sustainability reports, not least in respect of SDG 11. There were no major changes to SDG 11, with managers tending to function symbolically in terms of their roles in the level and quality of SDG 11-related disclosures. Thus, the UAE corporate reporting is not significantly influenced by the UAE vision 2030 Agenda (United Nations [UN], 2015).
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Prativi, Yulinda Putri, Citra Sukmadilaga et Cupian Cupian. « THE IMPACT OF ISLAMIC CORPORATE GOVERNANCE DISCLOSURE, ISLAMIC INTELLECTUAL CAPITAL, ZAKAT, FINANCIAL PERFORMANCE (SCnP Model) & ; ISLAMIC ETHICAL IDENTITY TO SUSTAINABLE BUSINESS ». Jurnal Ekonomi Syariah Teori dan Terapan 8, no 2 (29 mars 2021) : 171. http://dx.doi.org/10.20473/vol8iss20212pp171-182.
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ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis dampak Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Kinerja Keuangan (SCnP Model), dan Islamic Ethical Identity terhadap Sustainable Business. Penelitian ini menggunakan pendekatan kuantitatif. Data yang dipakai ialah data sekunder dengan teknik pengumpulan data content analysis terhadap annual report 5 bank syariah periode 2015-2019 yang terdapat di negara ASEAN, GCC & MESA. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Disclosure berpengaruh terhadap Sustainable Business, (2) Islamic Intellectual Capital berpengaruh terhadap Sustainable Business, (3) Zakat tidak berpengaruh terhadap Sustainable Business, (4) Kinerja Keuangan (SCnP Model) tidak berpengaruh terhadap Sustainable Business, (5) Islamic Ethical Identity tidak berpengaruh terhadap Sustainable Business. Penelitian ini diharapkan dapat memberikan masukan bagi entitas syariah terutama bank syariah dalam pengembangan aspek kinerja keuangan dan non keuangan serta mengi ngatkan kembali akan pentingnya konsep sustainable terutama kewajiban dalam penyusunan sustainability reporting.Kata Kunci: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business. ABSTRACTThe purpose of this study is to analyze the impact of Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Financial Performance (SCnP Model), and Islamic Ethical Identity on Sustainable Business. This study uses a quantitative approach. The data used is secondary data with content analysis data collection techniques on the annual reports of 5 Islamic banks for the 2015-2019 period in ASEAN, GCC & MESA countries. Methods of data analysis in this study using multiple linear regression. The results showed that (1) Islamic Corporate Disclosure has an affects to Sustainable Business, (2) Islamic Intellectual Capital has an effect on Sustainable Business, (3) Zakat has no effect on Sustainable Business, (4) Financial Performance (SCnP Model) has no effect on Sustainable Business , (5) Islamic Ethical Identity has no effect on Sustainable Business. This research is expected to provide input for Islamic entities, especially Islamic banks in developing aspects of financial and non-financial performance as well as reminders of the importance of the concept of sustainability, especially the obligations in preparing sustainability reporting.Keyword: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business.
Thèses sur le sujet "Corporate sustainable report"
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Yusuf, Sabrina Gulam Silva. « Re-thinking the corporate social responsibility regulatory framework in South Africa ». University of the Western Cape, 2018. http://hdl.handle.net/11394/6821.
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Magister Legum - LLMCorporate governance is a principle that has had multiple evolving definitions. The Cadbury Report (also known as Financial Aspects of Corporate Governance) of 1992 is a report that sets out recommendations for best practice of a company board. Although the Cadbury Report was ideally formulated to apply to companies in the United Kingdom, its recommendations have formed the basis of many international codes over the years. It refers to corporate governance as the "system by which companies are directed and controlled". Solomons also explores the definitions of corporate governance in her book titled 'Corporate Governance and Accountability'. She acknowledges the existence of ‘narrow’ definitions and ‘broader’ definitions. Narrow definitions are more concerned with corporate accountability to a company’s shareholders. On the other hand, broader definitions seek to identify corporate accountability to shareholders and stakeholders. This definition encompasses a larger group of people, which include the society at large, future generations and the environment. For the purposes of this research, the broader definition will be utilised. Simply put, corporate governance refers to the practice in which companies are managed and controlled. This is achieved through balancing the interests of the many stakeholders of a company such as; employees, shareholders, suppliers, management, the government and many others. Corporate governance aims to create an environment whereby the company is managed in a way which promotes the interests of the stakeholders. These include, but are not limited to; the balance of powers in a company, compliance with laws and regulations, identification and management of potential risks, and ensuring accountability for its actions. In a nutshell, corporate governance can be viewed as the responsible leadership, governing and sustainability of a company. On the other hand, Corporate Social Responsibility (CSR) can be viewed as a branch of corporate governance and this shall be discussed further below. In many parts of the world, CSR functions as a voluntary code of conduct. This means that corporate entities are usually guided by a set of principles of good intent. Corporate entities are expected to self-regulate their affairs with their social effects in mind. Some scholars strongly believe that the voluntary nature of CSR is its very essence. It is a value that has to be realized through free will and philanthropy. However on the other hand, other scholars believe that this flexibility can be misused.
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Vargas, Preciado Lucely. « Sustainable finance and social responsibility : a new paradigm ». Doctoral thesis, Università degli studi di Trieste, 2009. http://hdl.handle.net/10077/3110.
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2007/2008With the globalization Businesses are getting a lot of power and they are more influence companies in the society than before. Business malpractices have the potential to inflict enormous harm on individual, communities, and the environment; the demands from all stakeholders to be a business to behave ethically greatly have been increased at this time. Moreover, ethical infractions and abuses of power are presented in business and affect the corporations reputation and as well as societies. There are needs to be a call for responsible and sustainable corporate behaviour. This corporate behaviour can create a competitive advantage and will generate value, social and economical value. This thesis will be presented such an alternative approach. This thesis presents an approach of the new paradigm. It is an integration of the 3 dimensions: ethical, corporate social responsibility and sustainability that generate social and economical value. The social value is for present and future generations: when corporations are helping development communities, poverty reductions, increased standards of life and education, increasing the work conditions and possibilities of employ’s companies, communities and other stakeholders. Economical value has many benefits to a corporation such as: decrease reputation risk; access the competitions of financial market, fidelity with customers and employees, increase firm’s reputations, reductions of cost and others. This research will try to answer some questions such as: what is the business of business and what is its social responsibility? How this responsibility is applied in the field of finance? How this corporate social responsibility is measured? And does this CSR affects the share price value of a company? The methodology used is a review of literature about Business ethics, CSR, SRI, ethical rating, sustainable reports, model market, and events studies. A case study of the Italian Insurance Company: Generali Group is presented. In this case study, it will be analyzed: (1) The Generali ethical, CSR and sustainable compromise – The integration of these three dimensions- and (2) how this information on CSR affects Generali Insurance’s share price value. In order to measure the effects of the three dimensions –ethical/CSR/sustainable in share price, it is conducted an event study, which measure change in share prices based on the announcement of events. In that way, it is possible to determine if share prices that reflect firm’s financial performance are affected by public information of ethical, environmental, social and economical performance. Particularly, it will be measured the effect of Ethical/CSR/sustainable events of the Generali Group Insurance group in its share prices. Moreover, for this reach, it was consulted available information on the web side and sustainable reports regarding to Generali Group ethical/CSR/sustainable compromise. Additionally some informal meetings were taken place with, the Director of Sustainable Department in Generali Insurance Company in Trieste, Marina Donnato in order to clarify several issues The conclusion of this research is that the business of business is to be ethically, CSR and sustainable. It can be extrapolated to sustainable finance; in this way business will generate social value and economically value. The economical value is a consequence of the social value generation. In the long term, social and economically value will converge. Moreover, in the finance field this integration of ethical, CSR and sustainable is necessary: for instance Social responsible investments (SRI) and social finance - micro credits focus on satisfactions of stakeholders. Other conclusion is that Generali is an Insurance company with high standards in ethical, Corporate Social responsibility and sustainability and big social concerns. It is very difficult to generalize about the relationship between CSR and profitability. Ethical/CSR/sustainable is consistently with the long term maximization shareholder value because for a company acting CSR represents a significant value for investors, company can be perceived as an ethical, CSR, sustainable. It perceptions affects positively his reputation more in the lung term. In the short time it is less impacted. The analysis using events studies methods and model market showed that ethical/CSR/sustainable news about Generali Events that not generate very significant abnormal returns different from zero. However some of these were positive. It could be interpreted as the market is responding positively to the news of ethical/CSR/suitable issues. But also it could be that investors are not very well informed about ethical/CSR/Sustainability and in SRI. However the ethical/CSR/sustainable compromise generates more value in the run term because of company reputation, and other benefits as employee and customer’s fidelity. Other conclusion is a way to measure CSR is using ethical rating. This document present an introductory part, Chapter 1. Chapter 2 gives a framework of the ethical issues of corporation’s operations and covers the following topics: MNCs Business ethics and Social responsibility, business ethics, mainly the debates made by Hoffman, which is related to ethical dimensions of the making decisions in a framework of business operation’s ethics systems, The topic of corporations operating in third world countries general overview, and General Standards of Behavior -Code of Principles and MNCs. It is important to clarify that the values and principles in Corporation, Medium, and small enterprises, the ethical principles, values and ethics are referring to same aspects, (human rights, environmental, social, economical aspects). But in this research only the ethical approach for Corporations will be considered. Chapter 3 presents the analysis about: what does it mean corporate social responsibility (CSR)? what is the responsibility of the business?, For this scope, the chapter covers the following aspects such as: The meaning of corporate social responsibility, the concept of CSR based on the definition of the space between the law and social expectation, the expectation of stakeholders and incorporating of identity in the sustainability strategy CSR, the evolution of the concept, the traditional ideology and modern ideology of CSR and why the concept is changing, corporate social responsibility benefits, corporate social responsibility international perspective. In Chapter 4, it is analyzed the following issues: why the finance a new paradigm is necessary, what ethical finance it about, based on concepts such as CSR/SRI and ethical sustainable finance focus in two levels: Macro level and Micro level. The Macro level is focus to the topic of (1) Social Responsible Investments -definitions, growing, background, some trends and so on- Sustainability. Other areas and instruments of ethical finance in a macro level are presented such as: (2) Ethics /CSR and financial sectors, Sustainable index (stock exchanges), (3) Cleantech Venture capital, (4) Financial services, (5) Institutional investors, (6) International institution will be analized. The Micro level make reference to the (7) Social Finance and (8) micro credit issues: In chapter 5, It is analyzed how social responsibility is measured and monitored. In addition, some other topic such as: CSR and ethics rating agencies, ethics rating methodologies, rating agencies in practicing are discussed. Chapter 6, It is discussed how the Generali insurance company presents his CSR/ sustainable compromises. This chapter defines the event to measure the CSR impact on the company value (share value in the short time). Some aspects of Generali Code ethics, values, strategy, CSR initiative (information included in CSR reports and websites) are analyzed. In Chapter 7, an analysis is carried out to verify if the share prices that reflect firm’s financial performance are affected by public information of environmental, social and economical performance. In order to measure the effects of CSR on share price, an event study is carried out which measures changes in share prices based on the announcement of events. Particularly, it will be measure the effect of CSR’s events of the Generali Group Insurance group in its share prices. Finally, conclusions, suggestion- recommendations and issues of further research are discussed.
XXI Ciclo
1968
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Holinková, Jana. « Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu Global Reporting Initiative ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5255.
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The thesis deals with analysis of the quality of corporate social responsibility reports sampled from in Czech Republic seated organizations. First chaps concentrate on themes of sustainable development and corporate social responsibility (CSR). The thesis treats of individual instruments in the field of CSR (standards, approaches or codes). The focus is concentrated on G3 Standard of Global Reporting Initiative, which is crucial for the whole analysis. GRI Standard is internationally reputable instrument for CSR reporting. Before the analysis itself the thesis offers short view of researches in the sphere of sustainable development. CSR reporting is still not a common practice among organizations doing business in Czech Republic. There are some exceptions. What is the quality of CSR reports of firms who are in Czech Republic corporate social responsible? Fundamental part of the thesis is concentrated in the analysis of five CSR reports according to the statement of requirements of GRI Standard. From the analysis results some recommendation for firms who want to report abreast of GRI Standard.
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Fagerström, Johanna. « How China and Nordic countries conceptualise Corporate Social Responsibility : – A study of senior decision-makers’ statements within the banking sector ». Thesis, Högskolan Dalarna, Kinesiska, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-35145.
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The “statement” from senior decision-maker is a section in the sustainability report, where the most “senior decision-maker” of the institution (such as CEO, chairman, or equivalent senior position) gives the personal view about the relevance of sustainability to the institution and its strategy for addressing sustainability. Such a statement is one medium used by company leaders to communicate their attitudes and values to stakeholders in sustainability reports. Under commercial circumstances, sustainability is also referred to as Corporate Social Responsibility (CSR). This paper analyzes Chinese and Nordics senior decision-makers’ perception of CSR within the banking sector. The research sample consists of statements of senior decision-makers from sustainability reports of four Chinese banks, respective four Nordic banks. Previous studies show that CSR conception is influenced by cultural and social backgrounds. By analyzing respective Chinese/Nordic senior decision-maker’s statement, this study isaimingtofindout how Chinese/Nordic culture and social concepts are promoted in their respective bank institutions, and therefore lead to different CSR focus and strategies. The results from the study show that Chinese senior decision-makers’ statements are strongly influenced by traditional Chinese philosophy and social background, especially Confucian and Taoism, as well asXi Jinping’s guidelines delivered at the 19th National Congress of the Communist and the 13th Five-Year Plan. In relation to the Nordic senior decision-makers the gender equality and racial equality were noted. Senior decision-makers of Chinese banks mainly focus on “social stability and progress”, “economic responsibility”, and “customers”,while senior decision-makers of Nordic banks mainly focus on “economic responsibility”, “customers”, and “environmental protection”.公司资深决策者(首席执行官，董事长，或同等级别)会在可持续发展报告中 用一个章节来申明他们的观点。这个章节的内容涵盖可持续发展与该公司组 织架构的相关度，以及该公司可持续发展的战略和对策。公司领导通过这种 形式对股东传达公司的态度和价值观。在商业环境中，可持续发展也经常被 称为公司社会责任(CSR)。 本论文分析了中国和北欧银行业资深决策者们对于企业社会责任的认知。本 论文的研究对象是银行可持续发展报告中资深决策者的陈述观点，它们分别 取自4家中国银行和4家北欧银行。现存的研究指出公司社会责任这一概念以 及对其的认知受到文化和社会背景的影响。通过研究中国和北欧不同银行资 深决策者在可持续发展报告中的陈述及观点，本论文意在深入理解文化和社 会因素是如何在公司中得到，并最终影响公司社会责任的实践和战略。 研究结果显示中国传统哲学和社会背景深刻影响中国银行业资深决策者对于 可持续发展的陈述和观点，特别是儒家思想，道家思想，和习近平在19大的 报告，以及中国第十三个五年规划。而在北欧，可持续发展报告主要受到性 别平等和种族平等方面的影响。在银行可持续报告中，中国的资深决策者主 要关注“社会平稳和发展”，“经济责任”，和“客户”，而北欧的资深决策者主 要关注“经济责任”，“客户”和“环境保护”。
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Pouvreau, Baptiste, et Pierre Sonier. « Corporate social responsibility disclosure in corporate communication : A content analysis of the automotive industry’s sustainability reports ». Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57063.
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Problems related to sustainable development such as environmental issues, human rights, orlabor conditions, are nowadays deeply integrated in our society. It became primordial forcompanies to take into consideration these problems in their business development. For morethan a decade now, car companies started to publish official documents summarizing theircommitments in favor of Corporate Social Responsibility (CSR) actions. Through thesesustainability reports, car producers disclose information concerning their sustainable policyand bring details to stakeholders on performed sustainable actions. Because publication of sustainability reports is a relatively new phenomenon, a lot of studies still have to be made in this sector. In this way, no main studies were made regarding howCSR actions performed and disclosed by car companies evolved in the past decade. Didcompanies keep focusing on the same type of sustainable actions or did some changes occuron the way they conduct their CSR policies? No trends were available to try to understandhow car companies CSR actions evolved. This thesis is an attempt to fulfill this gap and bringa first set of useful findings on this topic. Based on three different car producers which are BMW Group, Ford Motor Company andMitsubishi Motors Corporation, our study analyses these companies 2002, 2006 and 2010sustainability reports and looks at how CSR actions are disclosed. The purpose is firstly todescribe how companies’ CSR commitment disclosure is evolving between 2002 and 2010and secondly to find explanation to the key trends. In order to achieve this, we used six mainCSR categories (Economic, Environment, Human Rights, Labor Practices and Decent Work,Product Responsibility and Society) and classified disclosed information in relation with thesecategories to create trends. For each of these six categories, sub-categories were used in orderto be more precise in the analysis process of the documents. Results showed an important interest of car producers for the environment category whichrepresents, on average, more than 40% of disclosed information in sustainability reports.Society category trend shows an important increase between 2006 and 2010 which led it tobecome the second most represented category in reports. Other categories trends present amore stable evolution with time. As it is explained more in detail in our analysis part, thisattraction toward environmental issues for car producers can be explained by the badreputation given to car producers in terms of emissions, energy consumption and moreglobally environmental protection. Cultural background and business mindset are alsoinfluencing companies’ choices. Responsive behaviors resulting from stakeholder’s pressureas well as adaptation to a weak regulatory framework are additional elements to explain the key disclosure trends.
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Fenclova, Emily Ann. « Flying responsibly ? : an analysis of the self-reported corporate social responsibility of European airlines ». Thesis, University of Exeter, 2013. http://hdl.handle.net/10871/13342.
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The aim of this PhD research project was to critically examine the self-reported socially-responsible activities of European full-service and low-fares airlines. Corporate social responsibility (CSR) is a concept that has been described using many terms and with varying definitions. Broadly, it is the recognition that businesses should voluntarily mitigate and manage their externalities. CSR has been touted by businesses and governments alike as a preferred alternative to regulation. This research looked at the self-reported CSR approaches of the European airline sector, which has historically been heavily regulated and is currently facing increasing pressures regarding its impacts on CSR- and sustainability-related concerns. Low cost carriers have been under particular scrutiny for their impacts, and therefore, this research compared the CSR approaches of the two dominant airline business models in Europe: low cost and full service models. The sample consisted of 21 full service and 13 low cost carriers with headquarters in Europe. Mixed qualitative methods were applied to 566 secondary documents (websites, press releases, annual reports, and standalone CSR reports) and 15 elite interviews with airline managers. A range of established CSR indicators were assessed, including: definitions, reported practices, motivations and justifications for CSR activities, and CSR management and monitoring. Much of what the airlines reported as their CSR was at odds with academic and governmental definitions; as a whole, they placed considerable emphasis on environmental issues and adhering to regulations. This study also found that the CSR practices were closely correlated with business practices and key sector issues – an understanding of CSR that is most compatible with stakeholder theory-based conceptualisations. Business models on their own were found to be an overly-simplistic explanation for the wide variances of practice that were found in the sample. Instead, four ‘profiles of responsibility’ were identified, which better captured the differences in practices.
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Ekara, Helfaya Akrum Nasr. « Assessing the measurement of quality of corporate environmental reporting ». Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.
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An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies in the type of information provided, the scope and depth of material disclosed, presentation formats used, the credibility of the information provided and its overall quality. Although richness of report content, scope of topics covered, presentation and credibility of this content have all been used to assess the quality of corporate environmental reporting (CER), to date most prior studies have looked simply at the volume of and/or the types of information when assessing the quality of CER. Studies have used two main indices to measure disclosure quality; subjective analysts' indices and semi-objective indices. Subjective indices such as the Association of Investment Management and Research (AIMR), formerly the Financial Analysts Federation (FAF) disclosure ratings, are built on corporate disclosures' ratings weighted by a panel of leading analysts in each industry. In semi-objective indices, on the other hand, a pre-determined list of items (topics of disclosure) is developed and tested for their presence (absence ) and/or the richness of their content. It is noted that most disclosure studies adopt this second approach in the form of disclosure index studies, a partial type of content analysis. Other disclosure measures have included textual analysis such as thematic content analysis, readability studies, and linguistic analysis. However, there is no consensus about the best measure for assessing reporting quality. One of the most important limitations encountered in the disclosure literature is the difficulty in assessing the quality of disclosure (Healy and Palepu, 2001; Urquiza et al., 2009). For example, these studies identify three key limitations. Firstly, there is inherent subjectivity involved in the selection of the quality measure and in the coding scheme to assess this 'quality' generally researchers choose their own methods or proxies. Secondly, there is an ignorance of the quality perceptions of preparers and users of corporate disclosure. Hammond and Miles (2004) argue that we cannot assess the quality of disclosure independently of a detailed understanding of users' need of disclosure. Thirdly, it has been common to use annual reports (ARs) to assess the extent and quality of corporate responsibility disclosure, ignoring the other reporting media such as corporate responsibility reports (CRRs), websites, home advertisings, etc (Forst et al., 2005; KPMG, 2011). Thus considering the fact that robust, reliable, and replicable quality assessment is problematic, the objectives of this research are threefold. Firstly, to build a more representative quality model based on the findings of a questionnaire ascertaining the views of both preparers and distinct categories of readers of ARs and/or CRRs. Secondly, to apply this model to FTSE 100 CER in both ARs and CRRs to ascertain whether the proxies frequently used in prior literature yield similar results to those derived from this more complex model. Thirdly, to investigate whether the common use of ARs, rather than more detailed CRRs in assessing CER quality is giving a misleading picture of the level and richness of disclosure available to stakeholders.
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Brodin, Gisela, et Sofie Vesterlund. « Best practice or PR strategy ? : Integrated reports as impression management in a Swedish mining company ». Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69474.
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Environmental and social problems are often connected to the mining industry. Hence, there is a history of conflicts between industry actors and stakeholders such as non-governmental organizations, regional politicians, environmental authorities, academics, community researchers, tourism industry and indigenous people. Despite being criticized for some of its work on sustainability, mining companies have indeed improved their communication regarding sustainability and are even considered to be at the forefront of corporate sustainability communication in general, predominantly in the area of sustainability, or integrated, reporting. Thus, a question is how the mining industry can be seen at the cutting edge regarding sustainability communication while also considered as one of the most unsustainable industries? One way of approaching such questions in the field of accounting and control is through the analytical framework of impression management, focusing on how companies through their reporting manage impressions of themselves on their stakeholders. Despite the strategic importance in which the information is presented in integrated reports, the full range of impression management techniques suggested by Brennan et al. (2009) has not, to our knowledge, been used to understand integrated reports in the mining industry. The Swedish mining company, Luossavaara-Kiirunavaara AB (LKAB), wholly owned by the Swedish state and Europe’s largest producer of iron ore, has been selected as a case company due to its ambition to become a world leader in “best practices” on social and environmental aspects. The purpose of this thesis is to make a detailed review of the integrated reports published by LKAB (2008-2017) through the lens of impression management and decode the expressiveness of impressions related to both qualitative and quantitative information. Using such a lense this study provides evidence that the company distorts information to appear as better rather than report performance objectively. The composite bias score indicates the degree to which information is angled against positive or negative aspects. When the result shows +1, the company is completely positively biased, while -1 indicates that the company is completely negatively biased. The mean of bias score for the years between 2008-2017, shows that the qualitative (quantitative) information totals to 0.76 (0.51) which indicates that both measurements are positively biased. A high score of impression management increases the potential for erroneous decision-making by stakeholders. Furthermore, a comprehensive test of the differences in impression management confirms that a higher result of qualitative and quantitative information occurs when the company performs well and is located in the upper quartile related to profit for the year. The reason is due to the fact that a positive result is related to increased figures which is reflected in the measurement of quantitative impression management. Hence, a measure of impression management related to Global Reporting Initiative (GRI), indicates that G4 has lower bias score related to both qualitative and quantitative information. GRI G4 is a more comprehensive standard compared to the earlier version, G3. G4 generally causes the case company to report more information. In view of this, it is possible to note that G4 entails a more transparent accounting and reduces the scope for impression management.
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Fernandes, Filipa Araújo. « O reporte da contribuição para os objetivos de desenvolvimento sustentável (ODS) pelas empresas constituintes do índice Euronext PSI 20 ». Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20813.
Texte intégralRésumé :
Mestrado em Economia e Políticas PúblicasAs empresas têm um papel fundamental na concretização de um desenvolvimento sustentável, através dos Objetivos de Desenvolvimento Sustentável. Todas as empresas possuem planos estratégicos, que se traduzem em relatórios/reportes corporativos, que incluem questões relacionadas com a sustentabilidade. Atualmente, o engagement das empresas para com os ODS depende sobretudo do envolvimento voluntário individual de cada empresa, assim como o desenvolvimento de práticas, políticas, iniciativas e, respetivos reportes, neste âmbito. Esta tese abrange uma revisão de literatura que aborda assuntos de desenvolvimento sustentável, ODS e responsabilidade social corporativa. Aprofunda também conhecimento sobre o status atual do reporte corporativo financeiro e não financeiro, indicadores de sustentabilidade e reporte corporativo, no âmbito dos ODS. Emprega uma metodologia aplicada pela PricewaterhouseCoopers no SDG Reporting Challenge, baseada numa análise de conteúdo dos relatórios corporativos das empresas - 34 indicadores representativos dos 17 ODS. Para aprofundar, desenvolve-se um caso de estudo com as 18 empresas constituintes do Índice Euronext PSI20. Como resultado global final, percebeu-se que 4 anos após o lançamento oficial, é visível algum desalinhamento estratégico entre os diversos stakeholders que prosseguem o Desenvolvimento Sustentável (DS), como por exemplo, o Estado e o Tecido Empresarial. Quanto ao tecido empresarial, esta é uma realidade que conquista a simpatia do tecido empresarial, no entanto, ainda padece de alguma falta de empatia, compromisso e mudança efetiva, por parte das estruturas corporativas - principalmente, a identificação de indicadores operacionais que expressem de forma adequada a relação entre as atividades da empresa e os seus impactos ESG no desenvolvimento sustentável.
Companies have a fundamental role in achieving sustainable development through the Sustainable Development Goals. All companies have strategic plans, which translate into corporate reports, which include issues related to sustainability. Currently, the engagement of the companies with the SDGs depends mainly on the individual voluntary involvement of each company, as well as the development of practices, policies, initiatives and, respective reports, in this context. This dissertation covers a literature review that addresses issues of sustainable development, SDGs, and corporate social responsibility. It also focuses on the knowledge about the status of corporate financial and non-financial reporting, sustainability indicators, and corporate reporting, within the scope of the SDGs. It uses a methodology applied by PricewaterhouseCoopers in the SDG Reporting Challenge, based on a content analysis of the companies' corporate reports - 34 indicators representative of the 17 SDGs. It is also developed a case study with the 18 companies that make up the Euronext PSI 20 Index. As a final global result, it is shown that 4 years after the official launch, some strategic misalignment is visible between the various stakeholders that pursue sustainable development, such as, for example, the State and the Business world. As for the business world, this is a reality that wins their sympathy, however, it still suffers from a lack of empathy, commitment, and effective change - mainly, the identification of operational indicators that express the relationship between the company's activities and its ESG impacts on sustainable development.
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Mai, Qiuyue. « The Corporate Interest in Climate Change Issues : Analyzing Annual Reports in Asian Public Listed Companies Covering the Period 2000 - 2009 ». Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-160447.
Texte intégralRésumé :
Unlimited demands of development and non-stopped destruction of surrounding environments cause many environmental problems. In this paper, Climate Change as one important issue has been studied against an Asian background. For the purpose of showing a clear trend of communicated corporate awareness in global Climate Change issues, in this report, seventy Asian companies have been studied. The results show a relatively low-level growth curve of communicated corporate Climate Change awareness by dissecting companies’ CEO Letters during years 2000 to 2009, followed by a comparison study with European results and five possible explanations in the discussion part. As the conclusion of this paper, an increased interest among Asian governments and companies during year 2000-2009 has been observed. However, there is still lack of knowledge on a general level compared with the European results. According to the five possible explanations, several possible future studies have also been recommended in the paper: 1) Comparison study under the same scope within Asia or other continents; 2) Case-study on specific interested companies; 3) On-going study on the future curve trend with the same target group.
Livres sur le sujet "Corporate sustainable report"
1
Elkington, John. The corporate environmentalists : Selling sustainable development : but can they deliver ? : a report on the 1991Greenworld Survey. [London] : SustainAbility, 1991.
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Nitkin, David. Corporate sustainable development reporting in Canada : Reporting on sustainable development in support of decision-making for corporations and sectors. Ottawa, Ontario : National Round Table on the Environment and the Economy, 1993.
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Coming Clean : Corporate Environmental Reporting Opening Up for Sustainable Development. Touche Ross & Company, 1993.
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Sana, Ashish Kumar, Bappaditya Biswas, Samyabrata Das et Sandeep Poddar. Sustainable Strategies for Economic Growth and Decent Work : New Normal. Lincoln University College, Malaysia, 2022. http://dx.doi.org/10.31674/book.2022sseg.
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Almost every country throughout the globe has been affected by the Covid-19 pandemic. The virus's propagation has a disastrous effect on both human health and the economy as a whole. The COVID-19 global recession is the worst since World War II ended. According to the IMF's April 2021 World Economic Outlook Report, the global economy declined by 3.5 percent in 2020, 7 percent drop from the 3.4 percent growth predicted in October 2019. While almost every IMF-covered nation saw negative growth in 2020, the decline was more extreme in the world's poorest regions. The global supply system and international trade of all countries, including India, were affected by the nationwide lockdown in India and around the world to stop the pandemic from spreading. Since the beginning of 2020, the Covid-19 pandemic has had a negative impact on the global business climate. The COVID-19 pandemic has resulted in significant public health and economic problems in South Asian countries and the worst impacted being India, Bangladesh and Pakistan in recent years. The nationwide lockdown adopted by the countries was effective in slowing down the spread of the coronavirus in South Asia, but it came at a substantial financial and social cost to society. Manufacturing activities in Japan, South Korea, Indonesia, Vietnam, and the Philippines have shrunk sharply. Tourism, trade and remittances, and all major sources of foreign money for South Asian countries, have been substantially impacted. The COVID-19 spread has had a significant influence on global financial markets. The international financial and energy markets substantially dropped as the number of cases began to rise globally, primarily in the United States, Italy, Spain, Germany, France, Iran, and South Korea along with South Asian countries. Reduced travel has had a substantial impact on service businesses such as tourism, hospitality, and transportation. According to IMF, (space required after,) 2020 South Asian economies are likely to shrink for the first time in 4 decades. The pandemic has pushed millions into poverty and widened income and wealth disparities because of premature deaths, workplace absenteeism and productivity losses. A negative supply shock has occurred with manufacturing and productive activity decreasing due to global supply chain disruptions and factory closures. This resulted in a severe short-term challenge for policymakers, especially when food and commodity prices rise, exacerbating economic insecurity. Failure to achieve equitable recovery might result in social and political unrest, as well as harsh responses from governments that have been less tolerant of dissident voices in recent years. Almost every area of the Indian economy is being ravaged by the pandemic. But the scope and degree of the damage vary from sector to sector within each area. One of the worst-affected areas in India is the Micro, Small, and Medium Enterprises (MSMEs) sector. Apart from MSMEs, Agriculture and Agro-based industries, Banking companies and NBFCs and Social Sectors are also in jeopardy. The pandemic creates turmoil in the Capital Market and Mutual Funds industry. India's auto manufacturing and its ancillary sectors were badly hit during the initial stages of the pandemic when lockdown measures were adopted and the situation continued to remain subdued for many quarters. It is still uncertain whether this recession will have long-term structural ramifications for the global economy or will have only short-term financial and economic consequences. Additionally, the speed and the strength of the healing may be crucially dependent on the capability of the governments to accumulate and roll out the COVID-19 vaccines. In the context of the pandemic and its devastating impact on the Indian economy, an edited volume is proposed which intends to identify and analyse the footfalls of the pandemic on various sectors and industries in India. The proposed edited volume endeavours to understand the status, impact, problems, policies and prospects of the agricultural and agro-based industries, Banking and NBFCs, MSMEs, Social Sector, Capital Market and Mutual Funds during the pandemic and beyond. The proposed volume will contain research papers/articles covering the overall impact of the pandemic on various sectors, measures to be adopted to combat the situation and suggestions for overcoming the hurdles. For this, research papers and articles will be called from academicians, research scholars and industrialists having common research interests to share their insights relating to this area. It is anticipated that the volume will include twenty to twenty-five chapters. An editorial committee will be constituted with three chief editors and another external editor to review the articles following a double-blind review process to assure the quality of the papers according to the global standards and publisher's guidelines. The expected time to complete the entire review process is one month, and the publication process will start thereafter. The proposed volume is believed to be having significant socio-economic implications and is intended to cater to a large audience which includes academicians, researchers, students, corporates, policymakers, investors and general readers at large.
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Henry, Laura A., et Lisa McIntosh Sundstrom. Bringing Global Governance Home. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197530238.001.0001.
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The world’s problems are increasingly global in scale. Climate change, pandemics, and the actions of multinational corporations are all beyond the ability of any single state to address. States and civil society actors have joined a growing number of global governance institutions to address these challenges collectively. While global governance is initiated at the international level, the effects of global governance occur at the domestic level and depend upon the actions of domestic actors. NGOs act as “mediators” between global and domestic political arenas, translating and adapting global norms for audiences at home. However, NGO participation in global governance varies significantly by country and by issue area. The role of domestic NGOs in global governance has been relatively neglected—a puzzling gap since domestic implementation determines whether global “best practices” are applied for the common good or languish as words on the pages of international reports. The BRICS states (Brazil, Russia, India, China, and South Africa) offer excellent cases for delving into contention around NGOs’ role as mediators due to their shared aspiration to shape global governance and their varied political and economic characteristics. Bringing Global Governance Home: NGO Mediation in the BRICS States fills gaps in our knowledge by identifying and explaining significant cross-national variation in NGO participation in global governance based on an original dataset. Moreover, it combines insights from international relations and comparative politics to explain the dilemmas and strategies of NGO mediation in case studies on HIV/AIDS, climate change, sustainable forestry, and corporate social responsibility.
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Yu, Danni. Cross-Cultural Genre Analysis : Investigating Chinese, Italian and English CSR Reports. Routledge, 2021.
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Yu, Danni. Cross-Cultural Genre Analysis : Investigating Chinese, Italian and English CSR Reports. Taylor & Francis Group, 2021.
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Cross-Cultural Genre Analysis : Investigating Chinese, Italian and English CSR Reports. Taylor & Francis Group, 2021.
Trouver le texte intégralChapitres de livres sur le sujet "Corporate sustainable report"
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Goel, Puneeta, Rupali Misra, Suman Lodh, Monomita Nandy et Nandita Mishra. « B Corps in India : A Sustainable Business Model ». Dans The International Handbook of Social Enterprise Law, 621–49. Cham : Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_30.
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AbstractAfter countries recognized the profound significance of assessing social and environmental performance as a prerequisite for sustainable business existence, various nongovernmental organizations as well as regulatory bodies developed measurement scales to gauge this performance. In this paper, we refer to one such assessment tool, B Impact Assessment (BIA), proposed by B Corps to benchmark the reporting framework of Indian companies for their social and environmental performance. The listed Indian companies were required to publish business responsibility reporting (BRR) which lacks generalization with other international standards.In this study, we consider BRR and propose a revised Business Responsibility and Sustainability Report (BRSR) framework to make it comparable and compatible with BIA, which is acceptable worldwide. Also, we introduce measurement scores of the BRR at a granular level—taking 109 items of the existing scale and 13 items identified after benchmarking with BIA, together aggregating to maximum score of 200. In addition, to support the Indian Institute of Corporate Affairs (IICA) to analyze the completeness, accuracy, and clarity of BRR, we apply scoring mechanism to develop sections A and B of the BRSR. The universal applicability of scale and benchmarking with internationally acceptable BIA will encourage more Indian companies to adopt social responsibilities and will make the assurance of annual report simple. Moreover, the proposed scale can also be used to identify companies that are eligible for the proposed Social Security Exchange in India. We expect that the findings will contribute to the literature on social responsibility and corporate sustainability and in practice accelerate the “CSR movement” in India.
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« Sustainable Development Report ». Dans Encyclopedia of Corporate Social Responsibility, 2443. Berlin, Heidelberg : Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_101577.
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Remlein, Marzena. « Sustainable development in accounting ». Dans Sustainability and sustainable development, 125–34. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2021. http://dx.doi.org/10.18559/978-83-8211-074-6/ii5.
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The purpose of this chapter is to present and discuss the essence and importance of accounting in the concept of sustainable development. Considerations are particularly focused on reporting CSR issues. The growing importance of the idea of sustainable development and the concept of Corporate Social Responsibility that arose on its basis, gave rise to the need for accounting systems to develop solutions enabling the provision of information on the methods and results of implementing these concepts in entities operating on the market. The interest in accounting with regard to the area of sustainable development has contributed to the development of vocabulary related to measurement, calculation, disclosure, reporting and verification of information on the activities of units for sustainable development. Reporting on Corporate Social Responsibility (CSR) is still largely voluntary and non-standardised. However, there are various international organisations that develop frameworks and voluntary standards for non-financial reporting, the so-called Social Reporting Standards. The most important EU legislative initiative in the field of disclosure concerning environmental, social and corporate governance information is Directive 2014/95/EU of the European Parliament and Council from 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity in formation by certain large undertakings and groups. The combination of financial information (financial statements) with non-financial information relating to the environment, society and corporate governance is included in the integrated report. In Poland, the requirement to present non-financial information related to CSR was introduced by the Accounting Act. Polish companies should prepare a separate report—“Statement on nonfinancial information”. In 2017, the Polish Standard of Non-Financial Information (SIN, 2017) was published to help enterprises fulfil their obligations under the EU Directive.
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Vinsalek Stipic, Valentina. « Corporate Integrated Reporting ». Dans Handbook of Research on Energy and Environmental Finance 4.0, 189–213. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8210-7.ch007.
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The goal of every company should not be profit exclusively but also public welfare and social responsibility. Traditional financial reporting of companies was not sufficient to monitor the sustainable development of companies and their impact on the wider community. The Global Reporting Initiative (GRI) was introduced to provide global guidelines to report social and environmental information. The emphasis is on reporting and measuring the level of corporate social responsibility (CSR). Reporting on CSR is necessary because companies need to be responsible for the implementation of its principles, aimed at protecting the interests of stakeholders. Mandatory GRI reporting increases social responsibility due to reduced business risk and enhanced business performance.
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Basile, Vincenzo. « Corporate Social Responsibility and Social Report : A Case Study in the Basque Country ». Dans Business, Management and Economics. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.105511.
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This chapter illustrates the case of the Spanish company Telefónica SA, a world leader in the telecommunication industry. The main research question is to understand if social responsibility can play a main role in an uncertain scenario. Or better, understand how Corporate Social Responsibility (CSR) can be organized, managed, and measured to be considered a sustainable choice detached from any greenwashing policy. In terms of the socioeconomic environment with the combination of external social and economic conditions that influence the operation and preformation of an organization, the company should be a system not only capable of generating profits but at the same time contributing to society and environmental protection, integrating social responsibility as a strategic investment in the framework of their competitive strategy, in their management tools and their operations. The analysis of this case study aims to offer a model of CSR analysis and measurement tools such as the social report for managers who will have to face the important challenges of sustainable growth in compliance with the 2030 Agenda and SDGs paradigm (Sustainable Development Goals).
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Varga, Zsuzsanna, Etelka Katits, Katinka Magyari, Ildikó Palányi et Éva Szalka. « Is Urban Farming the Green Economy of the Future? ! : Investigation of the Sustainable Management of a Hungarian Startup Enterprise ». Dans Pandémia – fenntartható gazdálkodás – környezettudatosság, 237–51. Soproni Egyetem Kiadó, 2022. http://dx.doi.org/10.35511/978-963-334-411-8_s5_varga_et_al.
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Nowdays, there is a huge interest in putting sustainable management and growth into practice, that was the central idea of the first UN report, published in 1987. In our presentation, we look for possibilities and driving forces to make this a reality, and we show possibilities for further development. How can financial accounting data and its obtained results be used and interpreted to measure corporate growth, sustainable growth and development? What operational and strategic opportunities can the sustainable growth rate (SGR) refer to in the case of a start-up but highly innovative Hungarian Agricultural enterprise in its infancy? How does exploring and applying the factors influencing the SGR help to define, implement, and control a scalable growth strategy? We made case and situation analysis from the Hungarian consulting world. We used a quantitative technique, the self-developed FINel finance diagnostic and value creation expert system. In addition to the theorical conception of sustainable management and SGR, in our study we show its application in business practice. We prove sustainable finance adapted to corporate life cycles as the basis of sustainable corporate management in a holistic approach.
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Bui, Hoang. « Determinant factors of information disclosure on sustainability reporting in Vietnam ». Dans No Question : Sustainability is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings, 58–69. Budapest Business School, 2022. http://dx.doi.org/10.29180/9786156342386_4.
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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recognized three elements that influence the disclosure category: Company size, company type, corporate governance committee, and audit committee meeting. However, two factors do not impact the group of information disclosure: financial leverage, the number of members of the board of directors, and the leader & general manager. Practical implications: This outcome will propose recommendations to help companies enhance the quality of social responsibility and sustainability reporting. Originality/Value: In Vietnam, although the work of the sustainability report independently of the annual report brings more credibility than integrated reports, most businesses integrate this information into their annual reports. Therefore, to have a clearer view, in this study, the author will clarify the degree of influence of factors on the publication of independent sustainable development reports.
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Bhuiyan, Faruk, et Md Hafij Ullah. « “Sustainability Education” Practices at the Universities from a Developing Country Context ». Dans Global Approaches to Sustainability Through Learning and Education, 1–16. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0062-0.ch001.
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Developing countries have been facing more challenges to sustainability than the developed countries. This chapter evaluates the current sustainable education practices among the universities in Bangladesh and proposes a revised multi-level framework to enhance sustainability education practices among the universities. Based on the opinion of the staff and students of the top 10 public and private universities (according to the University Grant Commission report 2018) in Bangladesh, the study found evidence of the inclusion of sustainability issues onto the faculty's mission and vision statements, but very few are incorporated into the program curricula. In addition, dearth of sustainability training to the teachers provokes their failure of providing education for sustainable development. Considering the findings, this chapter proposes the importance and role of regulatory authorities teachers, students, professionals, and corporate people enhancing sustainable education practices at the university level.
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Green, Jessica F. « Atmospheric Accountants : Entrepreneurial Authority and the Greenhouse Gas Protocol ». Dans Rethinking Private Authority. Princeton University Press, 2013. http://dx.doi.org/10.23943/princeton/9780691157580.003.0006.
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This chapter examines a case of entrepreneurial authority in the climate change regime: the Greenhouse Gas Protocol. The protocol is a set of accounting standards to measure and report greenhouse gas emissions created by individual firms. These standards were created by two nongovernmental organizations (NGOs), the World Resources Institute (WRI) and the World Business Council on Sustainable Development (WBCSD), and have subsequently become one of the most widely accepted accounting methodologies for measuring and reporting emissions. The chapter explains how these NGOs were able to insert themselves into the policy process while the United States and European Union were arguing about an appropriate role for emissions trading. In particular, it considers the success of WRI and WBCSD in creating the de facto standard for GHG emissions accounting at the firm (or “corporate”) level.
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Knežević, Blaženka, et Petra Škrobot. « Sustainable development in corporate strategy ». Dans Sustainability and sustainable development, 71–82. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2021. http://dx.doi.org/10.18559/978-83-8211-074-6/ii1.
Texte intégralRésumé :
The aim of the chapter is to explain how to incorporate Sustainable Development Goals (SDGs) into corporate strategy in order to increase the competitive advantage of a company in the long-run. The questions how to set a mission, vision and objectives to prepare annual reports in the field of sustainability will be discussed. Furthermore, motives as to why companies have to consider local and global perspective when setting SD objectives and the problem of conflicts in SD goals will be determined.
Actes de conférences sur le sujet "Corporate sustainable report"
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Bagieńska, Anna. « CORPORATE SOCIAL REPORTING AS A BUSINESS IMPROVEMENT TOOL ». Dans Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.21.
Texte intégralRésumé :
Corporate Social Responsibility (CSR) provides the contribution of business to the implementation of sustainable development enabling to achieve a balance between business effectiveness, as well as the social interests and environmental protection. The CSR report presents the results of economic and social activities of enterprise. The CSR report creates the possibility of evaluation of the enterprise achievements in the context of financial and non-financial expectations of stakeholders different from financial capital providers. The aim of the paper is to present the role and importance of CSR reporting based on international standards and guidelines as well as to identify the main evaluation criteria. The analysis of the contents of the CSR reports submitted to the Competition CSR Report in the years of 2011–2016 shows what tools and key performance indicators are used. On the basis of the research results, the method of assessment of the CSR activities were proposed.
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Shahi, Amir Mohammad, Biju Issac et Jashua Rajesh Modapothala. « Intelligent Corporate Sustainability report scoring solution using machine learning approach to text categorization ». Dans 2012 IEEE Conference on Sustainable Utilization and Development in Engineering and Technology (STUDENT2012). IEEE, 2012. http://dx.doi.org/10.1109/student.2012.6408409.
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Karzaeva, Natalia, Vyacheslav Kazantsev et Nina Makarova. « The Content of the Corporate Social Responsibility Report on the Company Social and Labor Relations ». Dans Second Conference on Sustainable Development : Industrial Future of Territories (IFT 2021). Paris, France : Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.211118.080.
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Kardos, Barbara, et Andrea Madarasi-Szirmai. « New Trends in Corporate Reporting in the Light of Sustainability ». Dans Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.28.
Texte intégralRésumé :
Independently of the negative economic, social and human effects of the COVID-19 virus, sustainability is an emerging issue. The purpose of sustainability and integrated reporting is to create a holistic approach to performance measurement, bridging financial and non-financial measures based on integrated thinking that covers all the key elements of a business. Publishing these reports is a way for external communication to show a comprehensive picture. In order to prepare a good quality report, companies need to identify their stakeholders, their interests, needs and expectations while also presenting all the relevant information in a concise and structured report. In this paper, we describe the background and development of sustainability/integrated reporting in terms of its regulatory and application environment. We concluded that although there are different interests and approaches, intensifying intensions to form generally accepted and uniform regulations in sustainable reporting are existing and escalating. In this paper, we summarise the practice of companies from some EU countries in sustainability/integrated reporting. In practice, despite the common EU directive, the content, level of detailed presentation and structure of the reports of non-financial information differs from country to country and company to company, which restricts the ability to compare these reports or elements.
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Ulrich, Patrick, et Simone Häußler. « The influence of sustainability aspects on B2B purchasing decisions : The special case of the healthcare industry ». Dans Corporate governance : An interdisciplinary outlook. Virtus Interpress, 2023. http://dx.doi.org/10.22495/cgaiop15.
Texte intégralRésumé :
Companies are increasingly under pressure to report not only on their financial performance but also on their social and environmental performance in their entire supply chain. Regulations such as ISO 14001 or the new supply chain act provide a normative framework for sustainable corporate practices. Though, evidence on how sustainability aspects influence purchasing decisions is yet still limited. This research takes up from this point and investigates the influence of sustainability aspects on B2B purchasing decisions in German listed firms. Hence, we conducted a quantitative survey using a set of criteria. The goal of the survey was to determine 1) the level of sustainability maturity in general, as well as 2) the level of integration of sustainability into B2B purchasing decisions. We find that the respondents are already aware of the need to integrate sustainability aspects into different business areas, but sustainability aspects have no significant impact on B2B purchasing decisions yet. As a result, price and quality still play a crucial role in B2B purchasing decisions. Our findings shed new light on this under-researched area of B2B purchasing and could be of interest to policy-makers, companies and stakeholders
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Oruwari, Humphrey Otombosoba. « Corporate Social responsibility : A Paneacea for sustainable Development in Niger Delta Region of Nigeria ». Dans SPE Nigeria Annual International Conference and Exhibition. SPE, 2022. http://dx.doi.org/10.2118/211934-ms.
Texte intégralRésumé :
Abstract The objective of this study is to investigate the extent to which corporate social responsibility programme of oil and gas companies contribute to the social economic development in Niger Delta region that host oil and gas operations. Several stakeholders, namely Government leaders, community leaders and other members of oil and gas operating communities in Niger Delta are clamouring for a bigger share of revenue deriving from oil and gas operations in their areas in an effort to achieve a level of socio-economic development that is commensurate with the level of petroleum extraction in their areas of operations to reduce resource curse or the paradox of poverty that host oil and gas companies. Meanwhile, the oil companies believe that through their Corporate Social Responsibility programmes CSR, they are significantly contributing to sustainable socio-economic development of the rural communities that host their oil and gas operations. This scenario presents a gap and a conflict which necessitated an investigation into the study. The methodological framework employed in the study is that of literature review and multiple case study of some corporate social responsibility programe of some oil and gas companies. The study finding indicates that there are CSR programme like road construction, borehole water infrastructure, building of school and health facilities and award of scholarships. This entrench the believe in the oil and gas companies that their corporate social investment programme is more than adequate, however, the indigenous people in the host communities feel that these social investments are inadequate. To solve this problem, foster unity and harmony between key stakeholders in the oil and gas communities, the study concluded that a minimum corporate social investment threshold based on percentage of revenue be set and applied uniformly across the petroleum industry in Nigeria. In addition, each oil and gas company should make an annual CSR report to show the attainment of minimum annual corporate social investment. This will remove opacity and enhance transparency, uniformity and predictability in the CSR programme of oil and gas companies in Niger Delta, with the level of socio-economic development reflecting the level of oil and gas endowment and extraction in the petroleum bearing communities.
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Primec, Andreja, et Jernej Belak. « Corporate Governance in the COVID-19-Era Through the Prism of NonFinancial Reporting ». Dans Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.12.
Texte intégralRésumé :
Non-financial reporting is undoubtedly an essential institutional measure aimed at socially responsible corporate governance and thus at the sustainable development of corporations and society in general. Large corporations were required to disclose information on non-financial performance in their 2017 financial report for the first time. The COVID-19 pandemic has caused socio-economic damage, exposed workers' vulnerability, and highlighted the fragility of supply chains. In this paper, the authors have analysed the practice of selected Slovenian corporations in non-financial reporting by observing the companies' disclosed non-financial data during the 2020 epidemic. The aim of this study is to consider how well corporations have adapted to the challenges of the COVID-19 epidemic. The results of the case study will show how the selected Slovenian corporations are striving to consider the interests of workers in their governance in times of emergencies such as the COVID-19 epidemic. Moreover, in light of the new Corporate Sustainability Reporting Directive (CSRD), these results will provide a good starting point for future research into whether the selected Slovenian corporations are on the right path towards sustainable corporate governance and/or what they need to change in this area to achieve their goals.
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Reizinger-Ducsai, Anita. « EXTENDED OF THE AUDIT : AUDIT OF SUSTAINABILITY REPORTS ». Dans NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.
Texte intégralRésumé :
A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the dissertation was the sustainability and corporate governance reports of the companies listed on the Budapest Stock Exchange. The research has led to prove that the audit of sustainability reports has an increasing relevance among the stakeholders, even though its audit cannot lead to reasonable certainty on the account of the complexity of the used data and the subjectivity of the opinions. Having analysed the sustainability reports published in Hungary, as a conclusion the audit of sustainability reports create value. It creates value, since reliable and authentic data are more likely to be integrated in corporate decisions. No sustainability results can be achieved without a reliable reporting system, which also has a multiplier effect. The external stakeholders, including primarily investors and analysis experts can rise to a higher level of trust and make better decisions in line with the company, in so far as they can have access to an audited sustainability report, along with the audited financial statement.
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Pandzherova, Asya. « THE ROLE OF INFORMATION TECHNOLOGIES AND CORPORATE E-TRAINING FOR THE EMPLOYEES IN BULGARIAN TOURISM INDUSTRY ». Dans TOURISM AND CONNECTIVITY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/tc2020.490.
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The success of the tourism industry as part of the service sector depends on the quality in a great extent, therefore qualified and motivated employees are crucial. Tourism is above all a business for the people, and the quality of the relationship between the employees in the tourism enterprise and the tourists is one of the most important components for the overall tourist experience. Education and training are key factors for the sustainable development of tourism by providing the necessary skills at all levels. Global development and mobility opportunities make it possible for tourism development to outstrip staffing levels. There is a mismatch between the existing education, the vocational training, and the real needs of the sector. At the same time, new challenges arise, and they require continuous training for employees in the sector. The main purpose of the scientific report is to investigate the role of information technologies and corporate e-learning in the Bulgarian tourism industry. Based on the bibliographic review, there was a lack of research on corporate e-learning in the field of tourism in Bulgaria as well as insufficient information on the role of information technologies as part of the training process. The study, the results of which will be presented in the report, identifies existing practices on corporate training and the application of information technologies as part of the training process among the respondents - Bulgarian tourism organizations. The study aims to identify the difference between the possibilities of available information technologies and their real application in the process of corporate training and human resource development in Bulgarian tourism.
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Fadillah, Akbar, et Rindah Suryawati. « The Effect of Sustainability Report on Financial Performance and Corporate Value (Case study on companies participating in ASRRAT for period of 2015-2019) ». Dans 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-9-2020.2304460.
Texte intégralRapports d'organisations sur le sujet "Corporate sustainable report"
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Christensen, Martin-Brehm, Christian Hallum, Alex Maitland, Quentin Parrinello, Chiara Putaturo, Dana Abed, Carlos Brown, Anthony Kamande, Max Lawson et Susana Ruiz. Survival of the Richest : How we must tax the super-rich now to fight inequality. Oxfam, janvier 2023. http://dx.doi.org/10.21201/2023.621477.
Texte intégralRésumé :
We are living through an unprecedented moment of multiple crises. Tens of millions more people are facing hunger. Hundreds of millions more face impossible rises in the cost of basic goods or heating their homes. Poverty has increased for the first time in 25 years. At the same time, these multiple crises all have winners. The very richest have become dramatically richer and corporate profits have hit record highs, driving an explosion of inequality. This report focuses on how taxing the rich is vital to addressing this unprecedented polycrisis and skyrocketing inequality. The report explores how, in recent history, taxation of the richest was far higher; how talk of taxing the rich and making billionaires pay their fair share is hugely popular; and how taxing the rich claws back elite power and reduces not just economic inequality, but racial, gender and colonial inequalities, too. The report lays out how much tax the richest should pay, and the practical, tried and tested ways in which governments can raise such taxation. It shows us how taxing the rich can set us clearly on a path to a more equal, sustainable world free from poverty.
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Inter-American Development Bank Sustainability Report 2020. Inter-American Development Bank, mars 2021. http://dx.doi.org/10.18235/0003098.
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Sustainability is a core element of the IDBs work. Long-term economic growth, and the reduction of poverty and inequality in Latin America and the Caribbean depend on development that is economically, financially, environmentally, socially, and institutionally sustainable. The IDBs annual Sustainability Report presents our approach to sustainability and showcases operations and research that are contributing to the sustainable development of the region. The report also presents key data, detailing the greenhouse gas (GHG) footprint of our lending portfolio, the climate finance we provide, disaster and climate change risk in our projects, and the application of our environmental and social policies. The report also covers our corporate sustainability efforts and how we work to reduce our direct footprint where we live and work. The theme for the 2020 Sustainability Report is making the recovery from COVID-19 green and inclusive, exploring the IDBs work on digitalization, inclusive and sustainable infrastructure, developing next-generation skills and jobs, and Costa Ricas groundbreaking decarbonization efforts.
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Geological Survey of Canada, report on results and delivery, 2020-2021. Natural Resources Canada/CMSS/Information Management, 2022. http://dx.doi.org/10.4095/328919.
Texte intégralRésumé :
This report highlights the GSC's contribution to NRCan's core mandated responsibility, Natural Resource Science and Risk Mitigation through Geological Knowledge for Canada's Onshore and Offshore Lands; Geoscience for Sustainable Development; and Geoscience for Keeping Canada Safe. The mission of the GSC is to provide authoritative and cutting-edge geoscience information. This document presents a high-level corporate overview of the GSC and its science programs and activities.
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Development Effectiveness Overview (DEO) 2021. Inter-American Development Bank, juillet 2021. http://dx.doi.org/10.18235/0003418.
Texte intégralRésumé :
The Development Effectiveness Overview (DEO) is an annual report produced by the IDB Group to share the results and impact of its work in Latin America and the Caribbean. It showcases the IDB Group's contributions towards the development of its 26 borrowing member countries in the region and the Sustainable Development Goals, as well as progress against key institutional metrics in its Corporate Results Framework.
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Commission géologique du Canada, rapport sur les résultats et la livraison, 2020-2021. Natural Resources Canada/CMSS/Information Management, 2022. http://dx.doi.org/10.4095/328921.
Texte intégralRésumé :
This report highlights the GSC's contribution to NRCan's core mandated responsibility, Natural Resource Science and Risk Mitigation through Geological Knowledge for Canada's Onshore and Offshore Lands; Geoscience for Sustainable Development; and Geoscience for Keeping Canada Safe. The mission of the GSC is to provide authoritative and cutting-edge geoscience information. This document presents a high-level corporate overview of the GSC and its science programs and activities.
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Development Effectiveness Overview (DEO) 2022. Inter-American Development Bank, août 2022. http://dx.doi.org/10.18235/0004406.
Texte intégralRésumé :
The Development Effectiveness Overview (DEO) is an annual report produced by the IDB Group to share the results and impact of its work in Latin America and the Caribbean. It showcases the IDB Group's contributions towards the development of its 26 borrowing member countries in the region and the Sustainable Development Goals, as well as progress against key institutional metrics in its Corporate Results Framework.
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Development Effectiveness Overview (DEO) 2021 : Executive Summary. Inter-American Development Bank, juillet 2021. http://dx.doi.org/10.18235/0003609.
Texte intégralRésumé :
The Development Effectiveness Overview (DEO) is an annual report produced by the IDB Group to share the results and impact of its work in Latin America and the Caribbean. It showcases the IDB Group's contributions towards the development of its 26 borrowing member countries in the region and the Sustainable Development Goals, as well as progress against key institutional metrics in its Corporate Results Framework. The 2021 DEO summary provides an overview of the IDB Groups impact in the region, as well as a snapshot of how the Group is performing against its targets.
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IDB Group Selected Development Contributions 2016-2019. Inter-American Development Bank, novembre 2020. http://dx.doi.org/10.18235/0002956.
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