Csr Reporting Obligation In Denmark And France And Its Influence On A Firms Market Value

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CSR-Reporting obligation in Denmark and France and its influence on a firm's market value

Author : Anneke Klein
Publisher : GRIN Verlag
ISBN 13 : 3346049175
Total Pages : 27 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis CSR-Reporting obligation in Denmark and France and its influence on a firm's market value by : Anneke Klein

Download or read book CSR-Reporting obligation in Denmark and France and its influence on a firm's market value written by Anneke Klein and published by GRIN Verlag. This book was released on 2019-11-05 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

CSR Governance Practices

Author : Amira Lajmi
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (122 download)

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Book Synopsis CSR Governance Practices by : Amira Lajmi

Download or read book CSR Governance Practices written by Amira Lajmi and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis attempts to examine the impact of CSR practices on firm market value. Particularly, we analyze the moderating role of the two sustainability-oriented corporate governance mechanisms, CSR committee and CSR assurance on the relationship between CSR reporting and the firm's market value. Using a sample of French firms belonging to the SBF 120 index over two different periods from 2001 to 2011 and from 2007 to 2017, our results show that both CSR committee and CSR assurance act as a strategic tool to enhance the company's ability to disclose more on CSR duties. We also show that the creation of a CSR committee and the demand for CSR assurance may substitute for each other. By studying their impact on firm market value, we conclude that the advantage of having a CSR committee and/or CSR assurance does not stem from their direct effect on market value, but from their moderating role between CSR reporting and firm's market value. Our results show that while a higher level of CSR reporting is relevant for shareholders when firms have a CSR committee in the board, CSR assurance is specifically relevant only for firms exposed to environmental risks, demonstrating an unequivocal need to enhance the credibility of their CSR reporting. Our research is not limited to evaluating the effects of the presence or absence of external assurance but alos investigates the relationship between the issuance of a standalone CSR report and the firm's market value, depending on the quality of assurance services. The result highlights the contribution of higher-quality assurance services to the relevance of standalone CSR reports. This thesis covers several disciplines namely accounting, accountability and corporate governance with may be a great interest for regulators, investors, managers and shareholders.

Corporate Social Responsibility and Reporting in Denmark

Author : Danmark. Erhvervs- og Selskabsstyrelsen
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (74 download)

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Book Synopsis Corporate Social Responsibility and Reporting in Denmark by : Danmark. Erhvervs- og Selskabsstyrelsen

Download or read book Corporate Social Responsibility and Reporting in Denmark written by Danmark. Erhvervs- og Selskabsstyrelsen and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Social Responsibility and Reporting in Denmark

Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (876 download)

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Book Synopsis Corporate Social Responsibility and Reporting in Denmark by :

Download or read book Corporate Social Responsibility and Reporting in Denmark written by and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Models and Corporate Reporting

Author : Lorenzo Simoni
Publisher : Routledge
ISBN 13 : 1000439615
Total Pages : 112 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Business Models and Corporate Reporting by : Lorenzo Simoni

Download or read book Business Models and Corporate Reporting written by Lorenzo Simoni and published by Routledge. This book was released on 2021-09-19 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

The Sustainable Business Blueprint

Author : Zabihollah Rezaee
Publisher : Taylor & Francis
ISBN 13 : 1040112072
Total Pages : 166 pages
Book Rating : 4.0/5 (41 download)

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Book Synopsis The Sustainable Business Blueprint by : Zabihollah Rezaee

Download or read book The Sustainable Business Blueprint written by Zabihollah Rezaee and published by Taylor & Francis. This book was released on 2024-08-14 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding how to build and manage a sustainability business plan has become a business imperative as investors demand, regulators require, and stakeholders increasingly expect companies to report their financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability information. This book provides both the rationale for and key practical steps in how to approach business sustainability factors of planning, performance, risk, reporting, and assurance. This comprehensive book covers all the areas that a business would need to embed, articulate, and execute a strategy of profit-with-purpose in promoting shared value creation for all stakeholders. It addresses drivers, sources, and international guidelines (GRI, IIRC, SASB, FASB, PCAOB, IAASB, ISSB) for prioritising business sustainability factors, and establishing the link between ESG performance and financial performance. It presents key performance indicators (KPIs) of ESP and ESG dimensions of sustainability performance. It also provides templates for performance, risk, and disclosure; presenting cases and examples of why to disclose ESG performance, what to disclose, and where and how to disclose ESG performance information. For businesses wanting a detailed understanding of how to deliver on these important areas, including boards of directors, senior management, financial officers, internal auditors, external auditors, legal counsel, investors, and regulators, this book is an invaluable resource.

The Marketer's Handbook

Author : Laurie Young
Publisher : John Wiley & Sons
ISBN 13 : 1119978505
Total Pages : 421 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis The Marketer's Handbook by : Laurie Young

Download or read book The Marketer's Handbook written by Laurie Young and published by John Wiley & Sons. This book was released on 2011-04-22 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, written by a senior marketer with over thirty years experience of using marketing techniques and concepts, sets out to describe, contextualize and rate them. Its prime emphasis is on understanding their status so that they can be used to direct the use of shareholder funds effectively. Its conclusion is that seasoned professionals must use their judgement about when and how to use them, but they also need to understand them in depth if they are going to make well-rounded, effective investment decisions. Above all it asks: “how useful and relevant is this concept? Will it improve decision making? Does the damn thing have any credibility and does it work?” “This book combines a rigorous review of a wide range of marketing concepts with many practical examples and case studies. It can be read or dipped into both by seasoned professionals and by those just embarking on their marketing career.” Sir Paul Judge, President, Chartered Institute of Marketing “Laurie Young casts an experienced and skeptical eye on many cherished marketing concepts and techniques. He provides an antidote to the tendency to adopt them without understanding their limitations and possibilities.” Professor George Day, The Wharton School, Chairman of the American Marketing Association “Laurie Young has produced nothing less than the A-Z of marketing. He has journeyed far and wide mapping out hundreds of business, marketing and communications models to produce an extremely useful industry atlas. Certainly it will find a well-thumbed home on my bookshelf.” Hamish Pringle, Director General, Institute of Practitioners in Advertising “This book is much needed by marketing. Its value is in challenging concepts, some of which have been the accepted norm for a long time. But as this book shows, some of these may no longer be relevant and appropriate for marketers in today’s consumer environment.” Mike Johnston, CEO, Dairy Council of Northern Ireland and former Chairman of the Chartered Institute of Marketing “Senior marketers, like those who make up the membership of the Marketing Society, hone the methods and techniques they favour as their career develops. Laurie Young clearly did that and an experienced voice shines through this critique. It is heartening to find that so many concepts have a long history of producing real value for businesses but alarming to find so many of the theorists’ favourites to be so groundless.” Hugh Burkitt, CEO, The Marketing Society

Research on Corporate Sustainability

Author : Jody Grewal
Publisher :
ISBN 13 : 9781680837186
Total Pages : 66 pages
Book Rating : 4.8/5 (371 download)

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Book Synopsis Research on Corporate Sustainability by : Jody Grewal

Download or read book Research on Corporate Sustainability written by Jody Grewal and published by . This book was released on 2020-09-02 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph provides an overview of key papers in the corporate sustainability literature and directions for future research. It is structured on three key themes: measuring, managing and communicating corporate sustainability performance.

Business Sustainability Factors of Performance, Risk, and Disclosure

Author : Zabihollah Rezaee
Publisher : Business Expert Press
ISBN 13 : 1637420072
Total Pages : 82 pages
Book Rating : 4.6/5 (374 download)

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Book Synopsis Business Sustainability Factors of Performance, Risk, and Disclosure by : Zabihollah Rezaee

Download or read book Business Sustainability Factors of Performance, Risk, and Disclosure written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2021-03-08 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance. This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.

Sustainable Marketing

Author : Mark Peterson
Publisher : SAGE
ISBN 13 : 1529769272
Total Pages : 374 pages
Book Rating : 4.5/5 (297 download)

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Book Synopsis Sustainable Marketing by : Mark Peterson

Download or read book Sustainable Marketing written by Mark Peterson and published by SAGE. This book was released on 2021-04-28 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the idea that holistic marketing strategies allow firms to assess risk and realise opportunities, this book draws on new research and industry examples to help you recognize effective sustainability practices that benefit companies, stakeholders and society. With an issue-based approach that dissects the interplay between marketing and society, the author encourages readers to critically engage with the changing nature of markets; how companies can adapt to sustainability guidelines and environmental threats while still remaining profitable in today’s global market. Using a range of examples including Costco, Juul, Facebook, Patagonia and Bitcoin, Peterson highlights the importance of social issues facing businesses today such as poverty alleviation, the drive towards more ‘green’ living, corporate social responsibility within firms and political pressures such as emissions guidelines and reducing the global carbon footprint. The Mavericks Who Made It feature also highlights key entrepreneurs throughout history, their key successes and their impact on sustainable marketing.

Human Rights

Author : Karin Buhmann
Publisher : Routledge
ISBN 13 : 1000484874
Total Pages : 167 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Human Rights by : Karin Buhmann

Download or read book Human Rights written by Karin Buhmann and published by Routledge. This book was released on 2021-12-13 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human rights is an interdisciplinary subject as well as a foundational aspect of the law. The importance of human rights at the intersection of business and society is central, yet under-analyzed. This book provides an accessible understanding of what human rights are, how business enterprises may impact human rights for better or for worse, and how such impacts can or should be managed. Human Rights: A Key Idea for Business and Society equips readers interested in the relationship between business and society with the foundational knowledge for engaging in debates and operational tasks related to the roles and responsibilities of business with regard to human rights. It covers human rights aspects relevant to common management tasks, including supply chain management, human resource management, risk management, non-financial reporting, finance, and stakeholder engagement. It covers opportunities and challenges related to the Sustainable Development Goals (SDGs) and climate change mitigation. The book explains the foundations for human rights, social expectations, and legal requirements on businesses to respect human rights and how business enterprises should identify and manage their human rights impacts. A concise introduction to a complex topic, this book is perfect reading for students of corporate social responsibility, business ethics, and international business, as well as an illuminating guide for researchers, managers, civil society organizations, government officials, and reflective practitioners.

Investor Oriented Corporate Social Responsibility Reporting

Author : Jane Thostrup Jagd
Publisher : Routledge
ISBN 13 : 1317743539
Total Pages : 141 pages
Book Rating : 4.3/5 (177 download)

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Book Synopsis Investor Oriented Corporate Social Responsibility Reporting by : Jane Thostrup Jagd

Download or read book Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and published by Routledge. This book was released on 2014-08-27 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Corporate Social Responsibility, Sustainability and Public Relations

Author : Donnalyn Pompper
Publisher : Routledge
ISBN 13 : 1135007225
Total Pages : 223 pages
Book Rating : 4.1/5 (35 download)

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Book Synopsis Corporate Social Responsibility, Sustainability and Public Relations by : Donnalyn Pompper

Download or read book Corporate Social Responsibility, Sustainability and Public Relations written by Donnalyn Pompper and published by Routledge. This book was released on 2015-11-19 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: While public relations offers numerous assets for organization-stakeholder relationship building and for ethical corporate social responsibility and sustainability communication, it also faces challenges linked to negative perceptions of the profession which can lead to accusations of "greenwashing." This innovative book critically explores the growing, complex and sometimes contradictory connections among public relations, corporate social responsibility and sustainability. This book advocates a postmodern insider-activist role for public relations which can transform organizations into moral places committed to people, planet, and profit. By amplifying voices of nearly 100 for-profit and nonprofit professionals, and using hermeneutic phenomenological theme analyses of CSR/Sustainability reports and websites, this book invokes public relations, postmodern and critical theories to empower public relations professionals to transform organizations into ethical, authentic and transparent actors in the public sphere. It is essential reading for scholars, educators and enquiring professionals working in public relations, corporate communication, sustainability and corporate social responsibility.

Sustainability Reporting

Author : Chiara Mio
Publisher : Springer Nature
ISBN 13 : 303158449X
Total Pages : 192 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Sustainability Reporting by : Chiara Mio

Download or read book Sustainability Reporting written by Chiara Mio and published by Springer Nature. This book was released on with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Greenhouse Gas Protocol

Author :
Publisher : World Business Pub.
ISBN 13 : 9781569735688
Total Pages : 0 pages
Book Rating : 4.7/5 (356 download)

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Book Synopsis The Greenhouse Gas Protocol by :

Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Business Sustainability, Corporate Governance, and Organizational Ethics

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1119601479
Total Pages : 992 pages
Book Rating : 4.1/5 (196 download)

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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 992 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.

Global Corporate Social Responsibility Initiatives for Reluctant Businesses

Author : Khan, Syed Abdul Rehman
Publisher : IGI Global
ISBN 13 : 1799839893
Total Pages : 280 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Global Corporate Social Responsibility Initiatives for Reluctant Businesses by : Khan, Syed Abdul Rehman

Download or read book Global Corporate Social Responsibility Initiatives for Reluctant Businesses written by Khan, Syed Abdul Rehman and published by IGI Global. This book was released on 2021-06-25 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Undeniably, the concept of corporate social responsibility (CSR) is not new, but there is a huge difference between understanding the concept of CSR in developed and developing nations. In developing countries, firms have little interest in adopting CSR as a strategy in their business goals. The best practices, techniques, and empirical studies conducted around the globe must be discussed in detail in order to encourage the incorporation of the best CSR strategies for regionally diverse businesses. Global Corporate Social Responsibility Initiatives for Reluctant Businesses is a critical reference source that covers the scope of global corporate social responsibility, which has continued to increase in the last couple of decades. The book includes core aspects of corporate social responsibility philosophy and practices in different European, North American, and Asian countries. This authored book helps readers to understand the corporate social responsibility practices in different countries and also provides a holistic picture of global CSR and emerging trends with the support of empirical studies. Covering topics including internationalization, Islamic CSR, green public procurement, CSR strategy, and sustainability, this book is essential for managers, executives, human resources managers, policymakers, academicians, researchers, students, and practitioners.