Csr Und Reporting
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Csr Und Reporting
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Author : Matthias S. Fifka
language : de
Publisher: Springer-Verlag
Release Date : 2014-04-29
Csr Und Reporting written by Matthias S. Fifka and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-29 with Business & Economics categories.
Nachhaltigkeits- bzw. CSR-Reporting wird zunehmend zu einem Standard für Großunternehmen. 94% der 250 größten Unternehmen der Welt legen bereits einen Bericht zu den entsprechenden Aktivitäten vor. Dabei erfolgt zunehmend eine Orientierung an den Vorgaben der Global Reporting Initiative, die sich mehr und mehr als internationale Leitlinie durchsetzt. Obschon sich also eine gewisse Standardisierung hinsichtlich der Inhalte durchsetzt, gibt es noch immer große Unterschiede hinsichtlich der zur Verfügung gestellten Information. Dies gilt besonders im internationalen Vergleich. Dieses Buch gibt Ihnen einen Einblick in die bestehenden Unterschiede und zeigt wie CSR- und Nachhaltigkeitsberichterstattung erfolgreich implementiert werden kann. Dabei wird insbesondere auf die Chancen und Risiken zur Verfügung stehender Medien eingegangen.
Investor Oriented Corporate Social Responsibility Reporting
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Author : Jane Thostrup Jagd
language : en
Publisher: Routledge
Release Date : 2014-08-27
Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-27 with Business & Economics categories.
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
The Importance And Significance Of Corporate Social Responsibility Reporting
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Author : Marina Cuvilceva
language : en
Publisher: GRIN Verlag
Release Date : 2012-07-10
The Importance And Significance Of Corporate Social Responsibility Reporting written by Marina Cuvilceva and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-10 with Business & Economics categories.
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.
Sustainability And Social Responsibility Regulation And Reporting
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Author : Graham Gal
language : en
Publisher: Springer
Release Date : 2017-08-08
Sustainability And Social Responsibility Regulation And Reporting written by Graham Gal and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-08 with Business & Economics categories.
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.
Measuring Sustainability And Csr From Reporting To Decision Making
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Author : Slobodan Kacanski
language : en
Publisher: Springer Nature
Release Date : 2023-03-28
Measuring Sustainability And Csr From Reporting To Decision Making written by Slobodan Kacanski and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-28 with Business & Economics categories.
This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.
Corporate Social Responsibility And Reporting In Sports Organizations
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Author : Massimo Valeri
language : en
Publisher: Springer
Release Date : 2018-07-31
Corporate Social Responsibility And Reporting In Sports Organizations written by Massimo Valeri and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-31 with Business & Economics categories.
This book explores the key issues of corporate social responsibility (CSR) and reporting as applied to sports organizations, with particular attention to the Italian environment. It is divided into two parts, the first of which examines the general principles and reporting tools of CSR; these represent the reference point for all types of organization, including sports organizations. The coverage encompasses the evolution of CSR and the latest standards issued by authoritative international public and private institutions. The aim is to provide readers with a sound basis for understanding fully the application of these principles and reporting tools within the world of sport. The second part is devoted to a detailed analysis of the CSR strategies and social reporting initiatives adopted by sports organizations. Although the focus is primarily on Italian sports organizations, due attention is also paid to world benchmarks. In particular, the analysis examines the CSR strategies and reporting initiatives developed by international and Italian sports federations and by two international professional football clubs. The book will be of wide interest to academics, students, and practitioners.
Integrated Reporting
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Author : Samuel O. Idowu
language : en
Publisher: Springer
Release Date : 2019-01-04
Integrated Reporting written by Samuel O. Idowu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-04 with Business & Economics categories.
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Csr Reporting Obligation In Denmark And France And Its Influence On A Firm S Market Value
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Author : Anneke Klein
language : en
Publisher: GRIN Verlag
Release Date : 2019-11-05
Csr Reporting Obligation In Denmark And France And Its Influence On A Firm S Market Value written by Anneke Klein and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-05 with Political Science categories.
Research Paper (postgraduate) from the year 2019 in the subject Business economics - Economic Policy, Carl von Ossietzky University of Oldenburg (Wirtschafts- und Rechtswissenschaften), language: English, abstract: This paper examines the influence of the ESG-Score on the market value. Unlike most researches, this one does not only concentrate on the effect of a single ESG-Score. Instead, it is a natural experience, analysing the impact of an exogenous event on a firm’s market value. More precisely, the influence of a law’s implementation to disclose sustainable belongings of a firm. The two countries that introduced aforementioned law were Denmark in 2009 and France in 2012. By using a Difference-in-Differences Approach, significant changes in market value for firm’s obligated to report within those countries are analysed and compared to other firms non obligated, listed in the STOXX Europe 600. The estimates suggest a significant negative influence on the market value for firms obligated to report situated in the post-intervention. Further, the negative influence increases with a complementary increase in delta ESG-Score. Those results suggest that a company should not suddenly abdomen itself to sustainability from one year to another. It is advisable to gradually address the matter in order to not negatively influence the market value of the company. Sustainable thinking is a movement of modern world society that can be noticed each passing day. When comparing the year of 2009 with the one of 2012, an increase in socially reasonable investment assets of 22 percent is noticeable. Besides, an ever-increasing number of people are joining environmental protest groups and pressure governments over the world to act. They want the government to, for example, force firms to produce more sustainable. Therefore, Corporate Social Responsibility (CSR) is becoming increasingly important in the daily business of a company. Many firms consequently responded by publishing a sustainability report each year and with that voluntarily report about environmental and social concerns of the company. Often, they disclosure such a report to legitimize their behaviour and actions. The government of Denmark reacted in 2009 and the one of France in 2012 to named protests with a law requiring companies meeting certain criteria to publish a report that contains non-financial information.
Corporate Social Responsibility Reporting In China
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Author : Jieqi Guan
language : en
Publisher: Routledge
Release Date : 2017-10-25
Corporate Social Responsibility Reporting In China written by Jieqi Guan and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-25 with Business & Economics categories.
In recent years, Corporate Social Responsibility (CSR) reporting in China has been experiencing a rapid development and the number of social reports issued by Chinese enterprises shows a sharp increasing trend. This book investigates the evolution of such reporting practice in the country and the reasons behind it. In addition, it also examines the reporting quantity and quality of Chinese enterprises by applying the GRI (Global Reporting Initiative) as an evaluation tool. In response to policy documents so as to obtain the government’s recognition and to strive for more resources, state-owned enterprises, private enterprises and foreign-invested companies have made substantial efforts in social reporting in terms of quantity and coverage. However, it appears that there is still room for enhancing the quality of disclosure. The book also highlights the central government’s economic, political and social roles in promoting, encouraging and controlling the development of CSR reporting.
Corporate Social Responsibility Reporting In China
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Author : Kwang-Yong Shin
language : en
Publisher: Springer Science & Business Media
Release Date : 2014-01-23
Corporate Social Responsibility Reporting In China written by Kwang-Yong Shin and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-23 with Business & Economics categories.
The CSR report has become a very important tool which can help corporations to set up strategies and build their core competencies. This book presents a range of cases from different industries. Based on the analysis of the enterprise survival environment, it points out the necessity and significance of CSR. The book analyzes the current situation and development trend of CSR in China, as well as its international developing trend. By analyzing the management framework and formulation process of the CSR report, this book provides businesses with guiding principles for preparing the CSR report.