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Mandatory Corporate Social Responsibility Reporting In The Eu
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Book Synopsis Mandatory Corporate Social Responsibility Reporting in the EU by : Dániel Gergely Szabó
Download or read book Mandatory Corporate Social Responsibility Reporting in the EU written by Dániel Gergely Szabó and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Mandatory corporate social responsibility reporting in the EU by :
Download or read book Mandatory corporate social responsibility reporting in the EU written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study by : Joel Diener
Download or read book Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study written by Joel Diener and published by GRIN Verlag. This book was released on 2015-09-21 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Critical State of Corporate Social Responsibility in Europe by : Ralph Tench
Download or read book The Critical State of Corporate Social Responsibility in Europe written by Ralph Tench and published by Emerald Group Publishing. This book was released on 2018-06-29 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume aims at exploring the uniqueness and complexity of European CSR approaches, perspectives, and practices through a critical lens.
Book Synopsis Developing Corporate Social Responsibility by : Francesco Perrini
Download or read book Developing Corporate Social Responsibility written by Francesco Perrini and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: '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.
Book Synopsis The importance and significance of Corporate Social Responsibility Reporting by : Marina Cuvilceva
Download or read book The importance and significance of Corporate Social Responsibility Reporting written by Marina Cuvilceva and published by GRIN Verlag. This book was released on 2012-07-10 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Corporate Social Responsibility Reporting in the European Union by : Ruben Zandvliet
Download or read book Corporate Social Responsibility Reporting in the European Union written by Ruben Zandvliet and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The article explores the European legislative framework on corporate social responsibility (CSR) reporting. European companies have no general legal obligation under EU law to adopt CSR policies or to report on them. However, the 2003 Accounts Modernization Directive, which amends the Fourth and Seventh Directives on Company Law and deals with a range of issues on corporate accounting and reporting, contains some language that hints to such an obligation. The vagueness of this provision, however, has led to diverging applications in the legislation of EU member states. Recently, the European Commission announces that it “will present a legislative proposal on the transparency of the social and environmental information provided by companies in all sectors.” It provides no further details on what should be disclosed to whom. The article examines what the new legislative proposal could do to strengthen the European minimum standard for corporate transparency on social and environmental issues.
Book Synopsis Essential Issues in Corporate Social Responsibility by : Samuel O. Idowu
Download or read book Essential Issues in Corporate Social Responsibility written by Samuel O. Idowu and published by Springer Nature. This book was released on 2020-04-06 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Governance and Sustainability by : David Crowther
Download or read book Governance and Sustainability written by David Crowther and published by Emerald Group Publishing. This book was released on 2020-10-21 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Mandatory Corporate Social Responsibility Reporting in the EU by : Dániel Gergely Szabó
Download or read book Mandatory Corporate Social Responsibility Reporting in the EU written by Dániel Gergely Szabó and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Evolving Norms of Corporate Social Responsibility by : Constance Z. Wagner
Download or read book Evolving Norms of Corporate Social Responsibility written by Constance Z. Wagner and published by . This book was released on 2017 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines an important development in the field of corporate social responsibility, namely the adoption of a 2014 European Union Directive (“2014 EU Directive”) mandating non-financial reporting by certain large companies. Such disclosure has traditionally been provided by businesses on a voluntary basis, but the 2014 EU Directive reflects an emerging global trends toward mandatory reporting. Such trend emerged in response to the perceived low quantity and poor quality of information disclosed voluntarily on social and environmental topics of importance to corporate stakeholders. The author analyzes the history and development of policy and legislation on this issue both at the European Union level and within two Member States that have been leaders in the area of corporate social responsibility reporting, namely France and Denmark. Such analysis draws on literature from the fields of both law and business and is conducted within the larger frame of the global growth of non-financial reporting and the role that such reporting plays as a mechanism to enhance socially responsible behavior by business. An important feature of the 2014 EU Directive is its regulatory approach, which has been called a “smart mix approach” because it introduces an element of government regulation while still allowing businesses to make significant choices about disclosure on a voluntary basis. The author concludes that the 2014 EU Directive may result in a greater quantity of disclosure, but it may not be as successful in achieving the goal of improved quality of such reporting due to fundamental weaknesses in the regulatory approach and content of the 2014 EU Directive, as well as to the lack of preconditions in Member States needed for improved corporate transparency on social and environmental issues. The lessons from the European Union experience detailed in this article may prove useful for countries like the United States, where the development of non-financial reporting has lagged behind other countries.
Book Synopsis Governance in the Business Environment by : Guler Aras
Download or read book Governance in the Business Environment written by Guler Aras and published by Emerald Group Publishing. This book was released on 2011-04-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in association with the Social Responsibility Research Network, Volume 2 in this new and exciting series takes a global interdisciplinary perspective to the matter of governance in the business environment and includes key topics and contributions from the UK, Portugal, Belgium, Brazil, Japan, China and Malaysia.
Book Synopsis The Trend of Corporate Social Responsibility in the EU by : Li-Jiuan Chen-Rabich
Download or read book The Trend of Corporate Social Responsibility in the EU written by Li-Jiuan Chen-Rabich and published by 淡江大學出版中心. This book was released on 2018-08-01 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: 歐盟歷經一甲子以上的統合發展，至今仍屹立不搖，歐盟結合了28個會員國的經濟實力，且已經成為全球最大的經濟實體，在國際經貿社會舉足輕重，並扮演領頭羊的角色。 本書詳細闡述歐盟企業社會責任的新趨勢，內容新穎，可供我國政府、產業界與學術界研究歐盟貿易政策的參考。
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 258 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, 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, emphasizing the transition from voluntary to mandatory disclosure. 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 The World Guide to CSR by : Wayne Visser
Download or read book The World Guide to CSR written by Wayne Visser and published by Routledge. This book was released on 2017-09-08 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Guide to CSR is the first book to provide comparable national profiles that describe the evolution and practice of Corporate Sustainability and Responsibility (CSR) for 58 countries and 5 global regions. Each regional and national profile includes key information about the relevant CSR history, country-specific issues, trends, research and leading organizations. The purpose of the book is to give CSR professionals (including managers, consultants, academics and NGOs focusing on the social, environmental and ethical responsibilities of business) a quick reference guide to CSR in different regional and national contexts. The need for the book is premised on the fact that CSR professionals and researchers more often than not have a multinational remit and are required to benchmark performance internationally, but find that country-specific CSR information is ad hoc, limited or non-existent. Even where national CSR research exists, it is often hidden in academic journals that practitioners cannot access or do not have the time or inclination to read. The book is an edited volume, with expert contributors from around the world, all of whom have been screened and selected on the basis of their qualifications and experience in CSR. Each regional/country profile includes the following subsections:CSR in context Priority issues Trends Legislation and codes Organizations Case studies Educational institutions References This unique resource will be an essential acquisition for all organisations who need to benchmark their CSR strategies throughout different regions and cultures and want the best possible intelligence on the key issues and concerns relating to corporate social responsibility in all of the markets in which they operate.
Author :United States. Department of Commerce. Task Force on Corporate Social Performance Publisher : ISBN 13 : Total Pages :196 pages Book Rating :4.X/5 (1 download)
Book Synopsis Corporate Social Reporting in the United States and Western Europe by : United States. Department of Commerce. Task Force on Corporate Social Performance
Download or read book Corporate Social Reporting in the United States and Western Europe written by United States. Department of Commerce. Task Force on Corporate Social Performance and published by . This book was released on 1979 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Mandated Corporate Social Responsibility by : Nayan Mitra
Download or read book Mandated Corporate Social Responsibility written by Nayan Mitra and published by Springer Nature. This book was released on 2019-08-28 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the Indian mandate for Corporate Social Responsibility (CSR) and its implementations in various individual organizations. Although the mandate is applicable only to certain large and stable companies, many believe that India is poised to become the birthplace of social, economic and environmental transformation, given the immense size of the Indian population and its challenging socio-economic index. The book explores the various facets of CSR investigation and places special emphasis on the Schedule VII of the Indian Companies Act of 2013, which defines specific areas of intervention for these companies. In addition, it provides a wealth of first-hand case studies that exemplify the ongoing developments and the fundamental challenges and opportunities of mandated CSR.
