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Persistent link: https://www.econbiz.de/10011789985
Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main rep
Persistent link: https://www.econbiz.de/10008512085
how we, as a research community, may engage with practice in more positive ways in order to facilitate corporate social …
Persistent link: https://www.econbiz.de/10011145184
. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner …. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and …
Persistent link: https://www.econbiz.de/10011145186
In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to … ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of … accountancy bodies in the development of social and environmental reporting. After a review of research studies on corporate …
Persistent link: https://www.econbiz.de/10009366160
Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...
Persistent link: https://www.econbiz.de/10010709767
. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social …
Persistent link: https://www.econbiz.de/10008835449
. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social …
Persistent link: https://www.econbiz.de/10011724737
organisation’s interaction with its physical and social environment, as stated in corporate annual reports or separate social … reports. Information on social responsibility has started to appear in corporate annual reports in recent years. Social …
Persistent link: https://www.econbiz.de/10005064724
Persistent link: https://www.econbiz.de/10011412868