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Capital Markets And Voluntary Disclosures On Csr And Human Capital
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Book Synopsis Capital markets and voluntary disclosures on CSR and human capital: determinants and effects by : Ramin Gamerschlag
Download or read book Capital markets and voluntary disclosures on CSR and human capital: determinants and effects written by Ramin Gamerschlag and published by Cuvillier Verlag. This book was released on 2011-06-27 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries between internal and external parties as well as between informed and uninformed investors. The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
Book Synopsis The Disclosure and Assurance of Corporate Social Responsibility by : Isabel-María García-Sánchez
Download or read book The Disclosure and Assurance of Corporate Social Responsibility written by Isabel-María García-Sánchez and published by Cambridge Scholars Publishing. This book was released on 2019-01-08 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Book Synopsis Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users by : Olga Maria Stefania Cucaro
Download or read book Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users written by Olga Maria Stefania Cucaro and published by Olga Maria stefania Cucaro. This book was released on 2022-10-19 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study is linked to the analysis of voluntary disclosure present in the financial statements of the companies. In particular, it is interesting to analyze that part of the relational capital defined as CSR (Corporate Social Responsibility) and the part of information falling within the risk disclosure (environmental and social). It is known that in 2017, for large organizations, the sustainability report, also known as the social report, also referred to as a non-financial statement pursuant to Legislative Decree 254/2016, will be mandatory. This Working Paper is linked to the previous Working Paper on Sustainability n.1 "Disclosure on sustainable development and the greater value recognized to the company by the market" by the same Author who analyzed the relevance of disclosure on sustainable development and environmental policies present in the financial statements of companies. This research is still in the first phase of study as only the financial statements for the year 2010 of the 21 selected companies have been analyzed. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability.
Book Synopsis Factors Explaining the Level of Voluntary Human Capital Disclosure in the Brazilian Capital Market by : Clea Beatriz Macagnan
Download or read book Factors Explaining the Level of Voluntary Human Capital Disclosure in the Brazilian Capital Market written by Clea Beatriz Macagnan and published by . This book was released on 2016 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a study on factors explaining the level of voluntary human capital information in companies with shares in the Brazilian stock exchange. Assuming the existence of information asymmetry between managers and shareholders, agency theory states that disclosure might lead to a reduction in agency costs. The proprietary costs theory indicates that information disclosure might increase the company's costs. According to these theories, the likelihood that the managers will voluntarily disclose information depends on certain factors that are characteristic of the company. Understanding the disclosure of information regarding intangible assets, specifically human capital, has strategic relevance for enterprises because these features, although not always recorded in accounting, represent a competitive business edge in the current economy.
Book Synopsis Sustainable Development of Human Resources in a Globalization Period by : Shaikh, Erum
Download or read book Sustainable Development of Human Resources in a Globalization Period written by Shaikh, Erum and published by IGI Global. This book was released on 2022-06-24 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of sustainability and sustainable development is growing rapidly and has great importance in the different aspects of social and economic development at the national and international levels. This idea is characterized as a process that links economic and social factors while maintaining the ecological levels of analysis, such as national, regional, international, organizational, and individual. Sustainable human resource management (HRM) features a set of techniques and procedures of HRM that enable the attainment of social, financial, and environmental goals with an influence both inside and outside of the business while managing the unexpected consequences. Sustainable Development of Human Resources in a Globalization Period explores the dynamics of sustainability in the context of the development of human resources. The book further discusses different strategies for the betterment, welfare, and operation of organizations. Covering topics such as digital media determinism, organizational commitment, and worker performance, this premier reference source is an essential title for business leaders and managers, human resource managers, nonprofit organizations, students and faculty of higher education, libraries, researchers, and academicians.
Book Synopsis Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility by : Marco-Lajara, Bartolomé
Download or read book Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility written by Marco-Lajara, Bartolomé and published by IGI Global. This book was released on 2022-12-19 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an increasingly changing and complex environment, sustainable development, corporate social responsibility, effective knowledge management, and intellectual assets represent the basis of today’s innovations and therefore the new ways for organizations to compete in the marketplace. In this regard, organizations need to incorporate a sustainable approach to their operations because there is a growing awareness of environmental issues among customers. They are faced with increasingly stringent environmental regulations, and the development of sustainable practices can lead to sustainable competitive advantages over time. Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility provides a body of research that explores the theoretical and practical aspects of linking corporate profitability, intangible assets, corporate social responsibility, and sustainability with respect to business management practices. Covering topics such as green intellectual capital, ecology of organizations, and green knowledge, this premier reference work is an essential resource for business practitioners, small business owners, entrepreneurs, students and educators of higher education, librarians, researchers, and academicians.
Book Synopsis Business Sustainability, Corporate Governance, and Organizational Ethics by : Zabihollah Rezaee
Download or read book Business Sustainability, Corporate Governance, and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 971 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.
Book Synopsis Environmental Disclosure by : Luigi Lepore
Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Book Synopsis ePub - Proceedings of the 4th European Conference on on Intellectual Capital by :
Download or read book ePub - Proceedings of the 4th European Conference on on Intellectual Capital written by and published by Academic Conferences Limited. This book was released on 2012 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Walking the Talk? by : Rob van Tulder
Download or read book Walking the Talk? written by Rob van Tulder and published by Emerald Group Publishing. This book was released on 2024-05-16 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Politicians and businesses alike agree that something must be done about the environment, the question is what, how, when, and by whom? We ask, are we actually walking the talk?
Book Synopsis Intellectual Capital Strategy Management for Knowledge-Based Organizations by : Ordóñez de Pablos, Patricia
Download or read book Intellectual Capital Strategy Management for Knowledge-Based Organizations written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2013-03-31 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the proper management, knowledge-based resources (human capital, relational capital, structural capital) aim to contribute to the creation of a competitive advantage not only for companies and institutions, but also for nations and economic regions. Intellectual Capital Strategy Management for Knowledge-Based Organizations brings together new perspectives on the knowledge-based view of strategy management as it considers the role of companies, organizations, and nations in the storage and measurement of their knowledge. This book is useful for industry leaders, practitioners, academics and scholars interested in emerging aspects of knowledge management and industry services.
Book Synopsis Voluntary Disclosure of Human Capital by : Arti Devi
Download or read book Voluntary Disclosure of Human Capital written by Arti Devi and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human capital has emerged as an important source of sustainable competitive advantage in the knowledge-based economy. However, due to the dominance of financial and accounting conventions, corporate public reporting is limited in capturing information on human capital. The objective of the present study is to investigate the human capital disclosure phenomenon in the case of Indian firms with specific reference to Nifty 50 companies. Based on the findings of the study, 11 distinct themes related to the human capital disclosure practices of Indian companies have emerged. Among those themes, 'employee compensation and benefit' is found to be the most reported content of human capital disclosure, followed by 'training and development', while 'work place safety initiative' is found to be the least reported content of human capital disclosure. The analysis of Human Capital Disclosure Index (HCDI) score of the Nifty companies revealed that computer and software industry has the highest average HCDI score, followed by banks and pharmaceutical industry. The study observed a wide discrepancy in human capital disclosure practices based on the industry-level data. The findings also reveal that 'employee expense as a proportion of its total operating expense' has a significant positive impact on HCDI. Also, there is no significant impact of human capital disclosure on the market value of the companies. The implications of the study for practitioners and policy makers are also discussed.
Author :Dr James Hazelton and Dr John Dumay Publisher :Academic Conferences and publishing limited ISBN 13 :1910810797 Total Pages :203 pages Book Rating :4.9/5 (18 download)
Book Synopsis A-CSEAR 2015-Proceedings of the 14th Australasian Centre on Social and Environmental Accounting Research Conference by : Dr James Hazelton and Dr John Dumay
Download or read book A-CSEAR 2015-Proceedings of the 14th Australasian Centre on Social and Environmental Accounting Research Conference written by Dr James Hazelton and Dr John Dumay and published by Academic Conferences and publishing limited. This book was released on 2015-11-13 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) is being held on 10-11 December 2015 at Macquarie University, Sydney, Australia. The Conference Chair is Dr John Dumay and the Programme Chair is Dr James Hazelton, both from Macquarie University. ACSEAR provides an opportunity for individuals researching and working in the field of social and environmental accounting in both public and private sectors, to come together to exchange ideas and discuss current research in the field. The theme for the conference this year is ‘Partnerships’, reflecting the belief amongst our community that achieving progress requires partnerships of all types – between academics of different disciplines, between industry and academia, between government and stakeholders, and of course between members and professional bodies. The keynote speakers for the conference are Charles de Villiers from Auckland University of Technology, New Zealand on the topic Theorising the interactions among legitimacy accountability and pro-activity in the social sphere; Helen Tregidga from Auckland University of Technology, New Zealand talking about Corporate chameleons greenwashing and counter narratives”; Markus J. Milne from the School of Business and Law at the University of Canterbury, New Zealand on the topic of Crass empiricism and the social construction of corporate environmental performance and Lee D. Parker from the School of Accounting, RMIT University, Melbourne, Australia who will address to issue of Accounting for CSR: Revisiting the agenda. ACSEAR received 60 abstract submissions. After the double-blind peer review process 21 academic research papers, have been accepted for publication in these conference proceedings. These papers represent research from around the world, including Australia, Brazil, China, Fiji, Iran, Italy, Japan, New Zealand, South Africa, UK and the USA.
Book Synopsis Corporate Social Responsibility in Developing and Emerging Markets by : Onyeka Osuji
Download or read book Corporate Social Responsibility in Developing and Emerging Markets written by Onyeka Osuji and published by Cambridge University Press. This book was released on 2019-12-19 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: A valuable interdisciplinary resource examining the concept and effectiveness of CSR as a tool for sustainable development in emerging markets.
Book Synopsis ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital by : Prof. Massimo Sargiacomo
Download or read book ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital written by Prof. Massimo Sargiacomo and published by Academic Conferences and publishing limited. This book was released on 2019-05-23 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Social and Human Rights Responsibilities by : K. Buhmann
Download or read book Corporate Social and Human Rights Responsibilities written by K. Buhmann and published by Springer. This book was released on 2010-12-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book challenges the separation between CSR and law. It also demonstrates that BRHR may be gradually separating from CSR through emphasis on state obligations. Authors from around the world discuss how businesses engage in CSR and human rights, and how governments and intergovernmental organisations may support business in taking responsibility
Book Synopsis OECD Guidelines for Multinational Enterprises, 2011 Edition by : OECD
Download or read book OECD Guidelines for Multinational Enterprises, 2011 Edition written by OECD and published by OECD Publishing. This book was released on 2011-09-29 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Guidelines for Multinational Enterprises are the world’s foremost, government-backed instrument for responsible business conduct. This 2011 edition includes new recommendations on human rights abuse and company responsibility for their supply chains.
