Дисертації з теми "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.
Повний текст джерелаCorporate 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.
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.
Повний текст джерелаWith 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.
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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.
Повний текст джерелаFagerström, 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.
Повний текст джерела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”。
Pouvreau, Baptiste, and 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.
Повний текст джерелаFenclova, 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.
Повний текст джерелаEkara, 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.
Повний текст джерелаBrodin, Gisela, and 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.
Повний текст джерелаFernandes, 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.
Повний текст джерелаAs 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.
Повний текст джерелаTsui, Wai-kit, and 徐偉傑. "Corporate sustainability reporting in Hong Kong: just a new form of propaganda?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31256016.
Повний текст джерелаUnterlerchner, Jens. "2006 survey of integrated sustainability reporting in South Africa : an investigative study of the companies listed on the JSE securities exchange all share index." Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/794.
Повний текст джерелаENGLISH ABSTRACT: Corporate governance in South Africa was institutionalised by the publication of the King Report on Corporate Governance in 1994. The King Reports were set up to ensure transparency and accountability within companies. The second King Report on corporate governance for South Africa was released in 2002 and compliance with certain aspects of the report made compulsory as a listing requirement for companies trading on the Johannesburg Stock Exchange in 2003. These requirements adopt an approach of comply or explain, and companies have to report on whether they comply with the recommendations of the second King report, or have to explain the reason for such non-compliance. In 2004 the Johannesburg Stock Exchange launched the SRI Index with the aim to facilitate investment in such companies that have adopted the triple bottom line approach to reporting. The Global Reporting Initiative (GRI) develops and disseminates globally applicable sustainability reporting guidelines which provide a framework for reporting on an organisation’s economic, environmental, and social performance. The first draft guidelines of the GRI were released in 1999 and updated in 2002. The third generation (3G) of the reporting guidelines were released in October 2006. The focus of this research project was to conduct a survey on all companies that are listed on the Johannesburg Stock Exchange All Share Index as well as the companies listed on the JSE SRI Index, with the aim of giving some insight into the development of corporate governance and sustainability reporting applied by South African companies. The findings of the 2006 study were compared to the findings of a similar study on compliance on integrated sustainability reporting done in 2004, and trends were identified, analysed and discussed. Specific focus was placed on the reporting on issues of climate change, biodiversity and compliance with applicable sector charters. The 2006 survey established that overall reporting on sustainability and governance issues has improved, that companies are publishing additional detail on the implementation of BEE and transformation policies and that corporate governance and ethical compliance have been entrenched in the companies’ corporate culture. Environmental management is the matter that was least reported on.
AFRIKAANSE OPSOMMING: Korporatiewe bestuur in Suid Afrika was geinstitusionaliseer deur die publikasie van die King Verslag oor Korporatiewe Bestuur in 1994. Die King Verslag was ontwikkel om deursigtigheid en aanspreeklikheid in maatskappye te verseker. Die tweede Verslag oor Korporatiewe Bestuur in Suid Afrika was vrygestel in 2002 met sekere aspekte van die verslag wat verpligtend is as ’n maatskappy wil noteer op die Johannesburgse Effektebeurs. Die verslag vereis van maatskappye om ’n standpunt in te neem van voldoening of verduideliking. Die maatskappy moet ’n verslag inlewer om redes te verskaf hoekom hulle voldoen aan die regulasies, of verduidelik hoekom hulle nie aan die regulasies van die tweede King Verslag voldoen het nie. In 2004 het die Johannesburgse Effektebeurs die SRI Indeks bekend gestel met die doel van fasilitasie vir beleggings in maatskappye wat die ’triple bottom line’ standpunt aanwend. Die ’Global Reporting Initiative’ ontwikkel en versprei globale riglyne vir ’triple bottom line’ verslagdoening – dit verskaf 'n raamwerk vir verslagdoening van ’n organisasie se ekonomiese, omgewings en sosiale optrede. Die eerste stel riglyne is vrygestel in 1999 en aangepas in 2002. Die derde generasie van die riglyne is vrygestel in Oktober 2006. Die fokus van die navorsing was alle maatskappye wat op die JSE All Share Indeks geregistreer is asook die maatskappye wat deel vorm van die JSE SRI Indeks, met die doel om insig te gee in die ontwikkeling van korporatiewe maatreëls en verslagdoening wat toegepas word deur Suid Afrikaanse maatskappye. Die resultate van die 2006 studie is vergelyk met resultate van ’n soortgelyke studie in 2004. Spesifieke fokus was geplaas op verslagdoening oor sake met betrekking tot klimaatsverandering, biodiversiteit en voldoening met toepaslike sektor verslae. Die 2006 ondersoek het bevind dat algehele verslagdoening verbeter het; dat maatskappye verdere inligting beskikbaar stel oor die implementasie van swart ekonomiese bemagtiging, transformasie beleid en korporatiewe bestuur; en dat etiese voldoening ge-integreer was in die maatskapy se korporatiewe kultuur.
Brotto, Lucio. "Influence of corporate responsibility on financial return in forest plantations: case studies from South America, South East Asia and Africa." Doctoral thesis, Università degli studi di Padova, 2015. http://hdl.handle.net/11577/3424028.
Повний текст джерелаGli investimenti in piantagioni forestali nei mercati emergenti sono in aumento e gli investitori sono alla ricerca di Investimenti Sostenibili e Responsabili (SRI) per integrare le problematiche Ambientali, Sociali e di Governance (ESG) nel processo di investimento. Questo studio presenta un primo tentativo di sviluppo di un sistema di valutazione della performance in termini di ESG degli investimenti in piantagioni forestali e di identificare le relazioni tra l'uso di strumenti di SRI e il rendimento finanziario degli investimenti. L'analisi di 121 investimenti in piantagioni forestali ha permesso l'identificazione di 339 organizzazioni e 50 strumenti di SRI (es.: standard per la gestione delle piantagioni e degli investimenti, strumenti di rating degli investimenti) che operano con investimenti in piantagioni forestali nei mercati emergenti. L'analisi dei 50 strumenti di SRI ha portato alla definizione di un Documento di Riferimento ESG che comprende una lista delle 155 problematiche riscontrabile nel processo di investimento. Queste problematiche sono state organizzate in un ESG Risk Assessment e sono state testate in 12 casi di studio distribuiti uniformemente tra Uganda, Cambogia e Vietnam. I risultati suggeriscono che i strumenti di SRI più comunemente utilizzati sono gli standard per la gestione delle piantagioni (es.: FSC), le politiche di investimento delle banche (es.: ABN AMRO Forest and Policy Plantation) e I sistemi di rating degli investimenti (es.: Fairforest). I strumenti di SRI hanno per lo più un ampio approccio settoriale e sono gestiti da organizzazioni con finalità di lucro. Gli investitori utilizzano più di 30 strumenti di SRI, ma questi sono caratterizzati da bassi livelli di controllo come la firma e/o la partecipazione o la dichiarazione di conformità. Al contrario, le aziende forestali utilizzano un numero inferiore di strumenti ma questi sono caratterizzati da sistemi di controllo di livello superiore, come ad esempio la valutazione della conformità e la certificazione. Le problematiche relative ad "Aspetti legali ed istituzionali" e all’ "Ambiente" sono le più frequenti all'interno degli strumenti di SRI. Al contrario, le problematiche quali "Percentuale minima di aree protette", "Riduzione della povertà" e "Prevenzione dell’encroachment" non solo sono meno frequenti, ma risultano essere quelle meno controllate dagli strumenti di SRI. Il Gold Standard e il Forest Stewardship Council sono gli strumenti SRI con le migliori prestazioni tra i 50 strumenti di SRI analizzati. Il ESG Risk Assessment applicato nei 12 casi studio ha permesso di identificare le 25 problematiche più importanti e rivela come gli strumenti di SRI si concentrino su problematiche che in termini operativi non sono le principali fonti di rischio. Questo è per esempio il caso della "Certificazione di parte terza" e delle "Foreste ad Alto Valore di Conservazione" (HCVFs). Fanno eccezione le problematiche legate a “Diritti di proprietà”, “Salute e salvaguardia dei lavoratori” ed “Valutazione dell’impatto Sociale” che sono largamente trattate dai strumenti di SRI. I fattori di rischio maggiori riscontrati nei 12 casi studio sono gli impatti dei cambiamenti climatici, la sostenibilità finanziaria, la riduzione della povertà e l’encroachment. L’utilizzo degli strumenti di SRI permette di aumentare la mitigazione del rischio fino a valori tra il 34.31 ed il 60.63%. I stakeholders intervistati dichiarano che la certificazione FSC è lo strumento chiave per la riduzione dei rischi negli investimenti in piantagioni forestali.
Bláhová, Veronika. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu GRI." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-164017.
Повний текст джерелаPorto, Jo??o Luis Priori. "Divulga????o dos riscos associados ?? mudan??a clim??tica : uma an??lise no conte??do dos relat??rios de empresas que integram o ISE." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/458.
Повний текст джерелаThe objective of this research was to verify the level of disclosure of the risks associated with climate change in the reports of companies of the corporate sustainability index stock (ISE) of (BM&FBOVESPA). To acomplish this objective a content analysis was performed in the Environmental or Sustainability Reports, Financial Statements, and in the Management Report of the year 2008, from companies that have remained members of ISE, for three consecutive years, in the period from 2006 to 2008. The level of disclosure was assessed on the basis of the types and characteristics of disclosure: (declarative, quantitative, monetary , monetary and quantitative). Understanding that is relevant not only to investigate the level of risk disclosure, other specific objectives were established related to risk management, mitigating actions and opportunities related to climate change disclosure. The results showed that in the sustainability reports, for the period under examination and, in the set of categories analysed, a total of 228 disclosures for a total maximum possible of 322, i.e. 65%. In the Management Report this percentage is reduced to 27% and in the explanatory notes to 6%. In the Sustainability reports, of 14 companies analysed, 4 have a disclosure index above 80%, 7 companies showed indexes between 50 and 80% and 3 between 30 to 48%. The category with the largest index of disclosure was the strategic analysis of climatic risks whose index reached 84%, the ISO 14000 certification subcategory was disclosed in 100% of the companies. Although most of the information disclosed be as declarative type, the category Mitigating Actions presented the largest monetary quantitative information index, the subcategory Environmental Investments had its values available for 100% of the companies. It was also found in the category Opportunities, a companies' concern to disseminate information on new products (57%), alternative energy sources (86%) and information about ecoefficiency (100%).
A presente pesquisa teve como objetivo verificar o n??vel de divulga????o dos riscos associados ??s mudan??as clim??ticas nos relat??rios das empresas integrantes do ??ndice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de S??o Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relat??rios ambientais ou de sustentabilidade, as demonstra????es cont??beis e os relat??rios da administra????o, do ano de 2008, das empresas que permaneceram integrantes do ISE, por tr??s anos consecutivos, no per??odo de 2006 a 2008. O n??vel de divulga????o foi avaliado com base nos tipos ou caracter??sticas da informa????o (declarativa, quantitativa n??o monet??ria, quantitativa monet??ria, quantitativa monet??ria e n??o monet??ria). Considerando relevante n??o somente investigar o n??vel da divulga????o dos riscos, foram estabelecidos objetivos espec??ficos relacionados ?? divulga????o da gest??o dos riscos, das a????es mitigadoras e das oportunidades relacionadas ?? mudan??a clim??tica. Os resultados demonstram que, nos relat??rios de sustentabilidade, no per??odo analisado e, no conjunto das categorias analisadas, o n??mero total evidenciado foi de 228 divulga????es para um total m??ximo poss??vel de 322, ou seja, 65%. No relat??rio da administra????o, esse percentual se reduz para 27% e nas notas explicativas para 6%. Nos relat??rios de sustentabilidade, das 14 empresas analisadas, 4 apresentaram ??ndice de divulga????o acima de 80%; 7 empresas apresentaram ??ndices entre 50 e 80% e 3 entre 30 a 48%. A categoria com maior ??ndice de divulga????o foi a de an??lise estrat??gica dos riscos clim??ticos, cujo ??ndice atingiu 84%, destacando-se a subcategoria certifica????o ISO 14000 divulgado em 100% das empresas. Embora a maior parte das informa????es divulgadas seja do tipo declarativa, a categoria a????es mitigadoras apresentou o maior ??ndice de informa????es quantitativo monet??rio, sendo que a subcategoria investimentos ambientais teve seus valores divulgados em 100% das empresas. Constatou-se, tamb??m, na categoria oportunidades, uma preocupa????o, por parte das empresas, em divulgar informa????es sobre novos produtos (57%), fontes alternativas de energia (86%) e informa????es sobre ecoefici??ncia (100%).
Hutter, Katharina, Stefan Hoffmann, and Robert Mai. "Carrotmob: A Win– Win–Win Approach to Creating Benefits for Consumers, Business, and Society at Large." Sage, 2016. https://tud.qucosa.de/id/qucosa%3A35437.
Повний текст джерелаAxelsson, Louise, and Rita Cohn. "Kommunikationsstrategier vid kritiserade händelser – hur formas kritikhantering i ett samhälle präglat av informationsspridning? : En kvalitativ innehållsanalys av sex företags kommunikationsstrategier vid bemötande av offentlig kritik i sociala medier och hållbarhetsrapporter." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41177.
Повний текст джерелаTanner, Janet Jeffery. "Financial Analysis and Fiscal Viability of Secondary Schools in Mukono District, Uganda." BYU ScholarsArchive, 2006. https://scholarsarchive.byu.edu/etd/1289.
Повний текст джерелаLiu, Yu-Chang, and 劉祐昌. "Investigation of current status of corporate Environmental Report for Industrial Sustainable Development." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/70607620834876939889.
Повний текст джерела弘光科技大學
環境工程研究所
97
Except the governmental regulations, increasing public awareness of environment as well as supervision of environmental groups and non-governmental organizations (NGO) enforce the enterprises deal with the environmental impact of production process and the obligation of corporation social responsibility (CSR). Many corporations build up and implement the international standards such as ISO 14001 (environmental management systems) and OHSAS 18001 (occupational health and safety management systems) which are verified by the third parties. Theses management systems provide enterprises the supervision of both environmental issue and labor protection. However, CSR is not only the individual management but also the integration of systems. Moreover, implementation results of theses management systems can be summarized in environmental reports, which expose the commitment and performance to the public and relevant stakeholders for a creditable CSR. In this study, the methods such as content analysis, 1994 corporate environmental reports score card (CERSC) of united nations environment programmed (UNEP) and 2006 sustainable report score cards (SRSC) were employed for 23 environmental reports from website of Taiwan Business Council Sustainable Development (BCSD-Taiwan) (by March 2009) and 10 environmental reports form the websites of individual enterprises (by March 2009). The analysis results and suggestions are shown as following: 1. The GRI was a major guideline from the published environmental reports. 2. The low points less than 2 by both methods of 1994 CERSC and 2006 SRSC are because of non- conformance of CSR criteria from the contents of environmental reports. 3. Only a few reports indicated environmental performance of objective, target and management projects from implementation of ISO 14001 and OHSAS 18001. 4. To certify the environmental reports by third parties are strongly suggested. 5. The methods of UNEP score cards are more suitable for manufacturing product evaluation, but low points for finance and service industries. Therefore, to develop the other score systems for various industries are suggested. Moreover, research results from this study can provide the reference for improvement of the enterprises of published environmental reports as well as the developing systems of unpublished corporations. Enterprises can develop and implement enterprise social responsibility while exposing the results to the environmental reports.
McLeish, Mary-Anne. "Exploring the challenges of preparing an integrated report: a case study in the South African eco-tourism industry." Thesis, 2016. http://hdl.handle.net/10539/22139.
Повний текст джерелаIn recent years, the call for companies to account for their activities to a wide group of stakeholders has grown. Integrated reporting provides a platform for such stakeholder communication. Recent studies have, however, concluded that integrated reporting is viewed merely as an exercise to be undertaken to ensure compliance. This thesis explores the challenges faced by those charged with the preparation of the integrated report in the South African eco-tourism industry. It adopts a social constructivist ontology and is grounded in an interpretive epistemology. The eco-tourism industry is particularly suited to this study as the notion of sustainability and, more recently, integrated reporting is of great importance in a rapidly growing industry which places significant reliance on natural resources. It is required to deliver economic profits whilst ensuring that the differing needs of a range of stakeholders are met. A theoretical framework of change implementation, based on different mechanisms presented by existing literature, was developed and used in exploring the challenges encountered by a case organisation when preparing its integrated report. A qualitative case study was undertaken in which the role-players in the preparation of the integrated report of the case entity were interviewed, and the minutes of internal meetings and workshops and an external assurance report were reviewed. In this context, this thesis provides further understanding of the challenges faced by organisations in the preparation of an integrated report, providing insight into how preparers are interpreting and applying the guidelines found in the integrated reporting frameworks and codes on corporate governance.
MT2017
Mwani, Bukaza Loth Chachage. "Developing a model for a corporate records management system with special reference to sustainability reporting in Iringa region, Tanzania." Thesis, 2005. http://hdl.handle.net/10413/1932.
Повний текст джерелаNI, HUI-CHIEH, and 倪慧潔. "The Relationship between the Assurance of Corporate Social Responsibility Reports and Firms’ Implementation of Sustainable Development goals." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/5a9sv8.
Повний текст джерела輔仁大學
會計學系碩士班
107
The research is to explore the association between the assurance of CSR reports and the disclosure probability and implementing level of sustainable development goals. The sample of this study includes the listed companies in year 2016 and 2017 which have submitted CSR reports. This study examines the effects of the assurance of CSR report, the assurance completed by CPA firms, the market share of assurance providers and financial statements audited by the highest market share of assurance provider among CPA firms on the implementation of SDGs. The results indicate that the assurance of CSR reports and the market share of assurance provider have positive influences on implementation of SDGs. However, the assurance of CSR reports completed by CPA firm and firms’ financial statements which are audited by the highest market share of assurance provider among CPA firms have no significant effect on SDGs.
Deng, SM. "A theoretical exploration of the adoption of GRI (gobal reporting initiatives) : guidelines in corporate sustainability reports." Thesis, 2010. https://eprints.utas.edu.au/19902/1/whole_DengShang-Mou2010_thesis.pdf.
Повний текст джерелаPowell, Jonathan Anthony. "Corporate sustainability reporting and practice of listed companies." Thesis, 2014. http://hdl.handle.net/10210/11277.
Повний текст джерелаSouth African companies now realise that they have a responsibility to ensure that the natural resources as well as the people living within the communities in which they operate must be preserved and nurtured to ensure that future generations enjoy their benefits as much as the current generation does today. Companies are under ever-increasing pressure from both internal and external stakeholders to consider the environmental and social impacts of their operations and to mitigate these impacts. To this end, sustainable development (SD) has gained significant importance and the reporting of sustainability performance is the means by which companies communicate their efforts to their stakeholders. This study analyses the relationship between sustainability performance and financial performance to ascertain whether the ‘business case’ for sustainability exists in South African listed companies. There has been a substantial amount of research on the topic of SD and its implications for companies; the focus for this study however is on whether sustainability initiatives are important indicators of financial performance. Research conducted by Montabon, Sroufe and Narashiman (2007:998), assessed the relationship between corporate reporting, environmental management practices and company performance, however the unit of analysis was North American, British and Australian companies. This study will replicate the study of Montabon et al, with a focus on South African Johannesburg Stock Exchange (JSE) listed companies. In addition, comparisons will be drawn between developed world companies and companies within an emerging market. Pertinent literature on the topic has been reviewed and the results will be compared to the work of Artriach, Lee, Nelson, and Walker, J. (2010); Reed (2001) as well as Porter and van der Linde (1995). The results of the study reveal that an overall positive relationship exists between sustainability performance and financial performance thus, the research supports the notion that efforts to preserve and nurture environmental and human resources lead to improved financial performance.
"Integrated reporting vs sustainability reporting in South Africa : an analysis of the transition into a new era of corporate reporting." Thesis, 2015. http://hdl.handle.net/10210/13868.
Повний текст джерелаPernas, Gonçalo José Torres. "As práticas de reporte social e de sustentabilidade em Portugal: análise do caso BES." Master's thesis, 2012. http://hdl.handle.net/10071/8432.
Повний текст джерелаThe practices of sustainability have been assuming an increasingly prominent role in businesses and in that sense more and more companies use this theme as a differentiator in an attempt to ensure some competitive advantages over its competitors. In this field there have been reports of sustainability for businesses, the preferred instrument to communicate its practices in these areas. This study therefore focuses on the analysis of sustainability reporting practices in Portugal. To achieve this, we used a review of existing literature on this topic. Additionally, it was done a longitudinal analysis of all reports published by BES with a special focus on the last published report. The findings allow us to perceive a growing trend by the Portuguese business secto;r, in publishing sustainability reports, independently of their sector of activity. The motivations for publishing are different, but it is possible to highlight issues related to the reputation / image. There is also a greater integration of global standards for reporting, which facilitates comparability. Regarding the case of BES, it appears that this has been at the forefront with regard not only to publish but to the standards and mechanisms for validation and evaluation adopted in the preparation thereof. It is in this sense, a reference on this topic in Portugal.
Brotto, Lucio. "Influence of corporate responsibility on financial return in forest plantations: case studies from South America, South East Asia and Africa." Doctoral thesis, 2015. https://tud.qucosa.de/id/qucosa%3A29287.
Повний текст джерелаMatos, Maria do Carmo de Morais de. "O relatório de sustentabilidade da Matutano." Master's thesis, 2010. http://hdl.handle.net/10071/2774.
Повний текст джерелаSustainability reports are today an important tool at the disposal of companies, for them to divulge and monitorize their economical, social and environmental performance. Associates, investors, clients, suppliers and the community at large are no longer solely interested in knowing the economical performance of companies. Nowadays there is need for more than that. It is necessary for companies to grow in a sustained way and this sustainability is not only a result of their financial ratios. Aside being profitable, companies must also be able to reduce the impact of their activities on the environment; they must provide safe and challenging work conditions to their collaborators; they must base their activities on ethical relationships with their clients, collaborators, suppliers and all of those with whom they collaborate. The case here presented is the making of the sustainability report, according to the reference model for the social responsibility report as published by the Global Reporting Initiative (GRI), for a company of the food branch which is a market leader in its segment – Matutano. Thus, the making of this report aims at the systematization of all the available information concerning the organizational performance of the company in its social, environmental and economical side, as well as considering the way in which Matutano carries out its social responsibility.