Mandatory Corporate Social Responsibility Reporting In The Eu

Author : Dániel Gergely Szabó
Publisher : Unknown
Page : 0 pages
File Size : 45,9 Mb
Release : 2016
Category : Corporate governance
ISBN : 946236690X

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Mandatory Corporate Social Responsibility Reporting in the EU by Dániel Gergely Szabó Pdf

Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law

Author : Joel Diener
Publisher : GRIN Verlag
Page : 6 pages
File Size : 51,9 Mb
Release : 2015-09-21
Category : Business & Economics
ISBN : 9783668050990

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Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study by Joel Diener Pdf

Essay from the year 2014 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Vorlesung Advanced Business Ethics, language: English, abstract: This case study examines the issue of introducing mandatory environmental, social, and governance disclosure in the European Union. It focuses on the plans of the European Commission (EC) and examines possible problems as well as their causes, solutions and alternatives. The aspect of implementing and justifying a mandatory and integrated report on corporate social responsibility is also highlighted.

Author : Regine Barth,Franziska Wolff
Publisher : Edward Elgar Publishing
Page : 377 pages
File Size : 40,5 Mb
Release : 2009-01-01
Category : Business & Economics
ISBN : 9781848447233

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Corporate Social Responsibility in Europe by Regine Barth,Franziska Wolff Pdf

The acid test of corporate social responsibility (CSR) is simply this: does it lead to positive impacts on society and the environment or is it just rhetoric? And if it does lead to positive impacts, how can these be enhanced? This timely book tackles this cutting-edge challenge by presenting empirical findings from a range of surveys and in-depth case studies. These build on a new methodological and theoretical framework for assessing and explaining the sustainability impact of CSR. For selected sustainability issues mitigation of climate change and chemical risk, resource management in marine fisheries, promotion of gender equality and countering of bribery and within different European industries, the authors show that the rhetoric of CSR is still stronger than its reality. They do so by investigating into CSR practices which encompass the creation of a vision on CSR, its strategic and operative implementation and its organisational and cultural embedding within companies and their supply chains. The authors conclude that the reality of CSR is strong enough to allow for some rhetoric. They name intra- and extra-company success factors for, and limits of, producing sustainability impacts through CSR. Finally, they discuss its contribution to achieving public policy goals and the governance paradigms that are necessary to make CSR effective. The volume successfully combines a business and public policy perspective, based on an interdisciplinary approach. This book will be invaluable for both students and researchers interested in the effects of CSR, and will prove a useful tool for policy-makers and CSR practitioners alike.

Author : Samuel O. Idowu,René Schmidpeter,Matthias S. Fifka
Publisher : Springer
Page : 518 pages
File Size : 46,6 Mb
Release : 2015-02-12
Category : Business & Economics
ISBN : 9783319135663

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Corporate Social Responsibility in Europe by Samuel O. Idowu,René Schmidpeter,Matthias S. Fifka Pdf

This book explores the current state of Corporate Social Responsibility (CSR) in 24 European nations, examining the state of the development and practice of CSR and sustainability for organizations in these countries. The common denominator for all of the book’s 25 chapters is a management perspective rather than an ethical discourse. The book therefore represents a comprehensive survey of initiatives and activities in the field of CSR and provides a wealth of complete cases and examples for different approaches to sustainable and responsible management practice. The book also reviews the relevant political and governmental guidelines and frameworks for organizations, both on a national and a European level. Europe has taken a leading role in the promotion and implementation of CSR. This book showcases how, through CSR, enterprises can significantly contribute to achieving the European Union’s treaty objectives of sustainable development and a highly competitive social market economy.

Author : Ralph Tench,Brian Jones,William Sun
Publisher : Emerald Group Publishing
Page : 384 pages
File Size : 45,5 Mb
Release : 2018-06-29
Category : Business & Economics
ISBN : 9781787561519

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The Critical State of Corporate Social Responsibility in Europe by Ralph Tench,Brian Jones,William Sun Pdf

This edited volume aims at exploring the uniqueness and complexity of European CSR approaches, perspectives, and practices through a critical lens.

Author : European Commission. Directorate-General for Employment, Social Affairs and Equal Opportunities. Unit D.2
Publisher : Unknown
Page : 108 pages
File Size : 46,8 Mb
Release : 2007
Category : Business ethics
ISBN : STANFORD:36105131819802

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Corporate Social Responsibility by European Commission. Directorate-General for Employment, Social Affairs and Equal Opportunities. Unit D.2 Pdf

Om virksomhedernes sociale ansvar i EUs medlemslande

Author : Marina Cuvilceva
Publisher : GRIN Verlag
Page : 48 pages
File Size : 43,8 Mb
Release : 2012-07-10
Category : Business & Economics
ISBN : 9783656232520

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The importance and significance of Corporate Social Responsibility Reporting by Marina Cuvilceva Pdf

Bachelor Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,3, Martin Luther University, language: English, abstract: Recently Corporate Social Responsibility (CSR) gained pretty much attention in the media and in the business world, mostly because of the corporate scandals, like of Enron or Lehman Brothers, financial market crisis and environmental concerns as well as sequential discussion of CSR and CSR reporting on different levels. This paper answers the questions if CSR reporting is important and significant topic and if so, then why it is important and why the companies are motivated to report. These answers are gained through analysis of the relevant academic literature, with the help of the statistical data and are illustrated with the real world example, CSR report of German telecommunication company Deutsche Telekom AG. The results present that there are few supporting arguments that show that CSR reporting is important to the companies, society and government. Although there are many problems and stumbling points in CSR reporting, which are also partially presented and discussed in this paper, the CSR reporting is of a large interest and is still growing.

Author : Francesco Perrini
Publisher : Edward Elgar Publishing
Page : 284 pages
File Size : 49,5 Mb
Release : 2006-01-01
Category : Business & Economics
ISBN : 1781958726

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Developing Corporate Social Responsibility by Francesco Perrini Pdf

'Perrini et al provide a detailed, authoritative look at the evolving European perspective on corporate social responsibility. They show how Europe has moved from follower status to leading edge practice. The book is the best current indicator of what the next stages of CSR will look like.' - Thomas W. Dunfee, University of Pennsylvania, US The rapidly increasing attention devoted to Corporate Social Responsibility (CSR) has resulted in the term 'CSR' being applied to myriad dissimilar phenomena. The authors therefore aim to dispel this confusion by presenting a multi-faceted view of socially responsible corporate behavior and related themes. They provide a conceptualization of CSR that emphasizes the role of the adoption and implementation of specific CSR strategies and their impact on corporate social and economic performance.

Author : Wolf, Ruth
Publisher : IGI Global
Page : 346 pages
File Size : 48,6 Mb
Release : 2014-11-30
Category : Business & Economics
ISBN : 9781466672956

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Empowering Organizations through Corporate Social Responsibility by Wolf, Ruth Pdf

The impact of businesses on a country’s economy extends beyond just the monetary effects of the company. The ethical standard to which a business upholds itself can have a crucial impact on the development of a country’s economy. Empowering Organizations through Corporate Social Responsibility addresses the implementation of businesses’ ethical standards in both emerging and advanced economies, interpreting the social impact of this issue in a global context. Highlighting case studies, interdisciplinary perspectives, and strategies in business management, this book is a pivotal reference source for academics, researchers, post-graduate students, and professionals concerned with the development of the business sector.

Author : Panagiotis Dimitropoulos,Efthalia (Elia) Chatzigianni
Publisher : Taylor & Francis
Page : 295 pages
File Size : 48,5 Mb
Release : 2022-03-10
Category : Business & Economics
ISBN : 9781000553741

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Corporate Social Responsibility and Governance by Panagiotis Dimitropoulos,Efthalia (Elia) Chatzigianni Pdf

Corporate social responsibility (CSR) has developed into a crucial corporate and organizational issue around the world. It has been incorporated into various sectors and countries, and includes many types of activities and dimensions. It is a common notion that organizations are more inclined today to broaden and shift their performance focus from short-term goals towards long-term social, environmental, and value-added perspectives. Under the framework of corporate governance, organizations and companies are motivated to promote fairness, transparency, ethics, and accountability in their transactions, while concurrently maintaining enhanced standards of governance. This means that organizations and corporations must align their activities with community aspirations which is an issue falling within the sphere of CSR. Increased attention has been placed on the organizations regarding their approach towards the needs of various stakeholders. However, a crucial issue that this book attempts to address is the association, intersection, and inter-relationship between governance and CSR within the EU region, which are not adequately established in the existing literature. The book will show that governance and CSR are highly connected. With the purpose of studying the association of CSR with legal, managerial and empirical aspects of governance in corporations and not-for-profit organizations, in various sectors of the economy, the book also intends to provide useful policy implications, as well as to offer constructive directions for future research. This book will be of value to researchers, academics, practitioners, policymakers, and students in the fields of CRS and governance, organizational theory, marketing management, business ethics and human resource management.

Author : Samuel O. Idowu,Cătălina Sitnikov
Publisher : Springer Nature
Page : 268 pages
File Size : 50,9 Mb
Release : 2020-04-06
Category : Business & Economics
ISBN : 9783030392291

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Essential Issues in Corporate Social Responsibility by Samuel O. Idowu,Cătălina Sitnikov Pdf

This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed on the role of education. The case studies gathered here analyse both small and medium sized companies, as well as listed enterprises. The book is a valuable resource for researchers in the fields of sustainability and corporate responsibility, provides student teaching cases for courses on CSR and sustainable management, and offers blueprints for professionals seeking guidance and inspiration on their path towards responsible business operations.

Author : United States. Department of Commerce. Task Force on Corporate Social Performance
Publisher : Unknown
Page : 196 pages
File Size : 45,5 Mb
Release : 1979
Category : Industries
ISBN : MINN:31951D006696242

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Corporate Social Reporting in the United States and Western Europe by United States. Department of Commerce. Task Force on Corporate Social Performance Pdf

Author : David Crowther,Shahla Seifi
Publisher : Emerald Group Publishing
Page : 178 pages
File Size : 52,7 Mb
Release : 2020-10-21
Category : Business & Economics
ISBN : 9781800431539

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Governance and Sustainability by David Crowther,Shahla Seifi Pdf

An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.

Author : OECD
Publisher : OECD Publishing
Page : 152 pages
File Size : 43,5 Mb
Release : 2001-10-10
Category : Electronic
ISBN : 9789264194854

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Corporate Social Responsibility Partners for Progress by OECD Pdf

This book provides a comprehensive overview of Corporate Social Responsibility experiences and practices at the local level. It illustrates that partnerships provide a powerful mechanism for helping firms become more socially responsible.

Author : Péter Horváth,Judith M. Pütter
Publisher : Springer
Page : 222 pages
File Size : 40,5 Mb
Release : 2017-06-12
Category : Business & Economics
ISBN : 9783319525785

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Sustainability Reporting in Central and Eastern European Companies by Péter Horváth,Judith M. Pütter Pdf

This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.