Verification of Nonfinancial Data in Corporate Responsibility Reporting
نویسندگان
چکیده
منابع مشابه
Reporting Corporate Social Responsibility in the Supply Chain
In this paper, the Corporate Social Responsibility (CSR) reports published by a sample of European Union companies are analyzed in order to investigate how CSR issues are implemented and controlled along a supply chain. In particular, the following issues have been examined: the adopted CSR standards; the principles that suppliers are requested to respect and adopt; the standard implementation ...
متن کاملCorporate Social Responsibility Reporting in China: Symbol or Substance?
This study focuses on how and why firms strategically respond to government signals on appropriate corporate activity. We integrate institutional theory with research on corporate political strategy to develop a political dependence model that explains (a) how different types of dependency on the government lead firms to issue corporate social responsibility (CSR) reports and (b) how the risk o...
متن کاملSpecial Purpose Vehicles and Nonfinancial Corporate Finance*
We present novel empirical evidence on the use of off-balance sheet financing by publiclytraded, U.S. nonfinancial firms. We find that about 5 percent of nonfinancial firms reported using a special purpose financing vehicle (SPV) to finance receivables in 2006. At the origination of the off-balance sheet financing program, firms experienced abnormal increases in stock prices on the order of 2 p...
متن کاملUnderstanding the “Corporate” in Corporate Social Responsibility
As progressives confront the problems of the twenty-first century, be they global poverty and increasing income inequality, the scourge of HIV and other diseases, educational disparities, or climate change, an increasingly popular strategy is to enlist corporations in the effort. Even as some progressives continue to launch attacks on corporate misbehavior, often excoriating corporations for ca...
متن کاملCorporate Social Responsibility in Ghana
Corporate Social Responsibility (CSR) an ethical, non-legislative, non-forcing approach to promoting responsible behaviours within organisations employs the central route of persuasion which consists of thoughtful considerations of arguments to achieve desired results. Studies suggest that attitudes that change through persuasion are more likely to persist temporally, resist counter persuasion ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia
سال: 2016
ISSN: 2450-7741,2300-4460
DOI: 10.18276/frfu.2016.2.80/2-56