Showing 1 - 10 of 13
sustainability; and yet the lack of clear definitions has left a vacuum of corporate guidance. Corporate Social Responsibility (CSR … existing market realities. By separating social responsiveness (social compliance) from social responsibility (CSR), it … regulatory institutions is emphasized. It is argued that experimenting with unfocused CSR often is a zero-sum game for society …
Persistent link: https://www.econbiz.de/10005062681
Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...
Persistent link: https://www.econbiz.de/10005413174
Die Studie zeigt, was unter Stakeholder Value verstanden werden kann, wie Shareholder Value und Stakeholder Value … Wertbeitragsanalyse von Stakeholderbeziehungen vorgestellt. Anhand der Stakeholder Value Matrix lässt sich zeigen, welche …
Persistent link: https://www.econbiz.de/10005062491
An important literature has pointed out the coordination problems faced by the agents, in particular the financial one when they have to manage risk and their portfolio. If we follow Kaldor and its definition of speculation, then we could point out that in this case agents are short term...
Persistent link: https://www.econbiz.de/10005413089
Dass Stakeholder zum Unternehmensrisiko beitragen können, ist heute weitgehend unbestritten. Höhe und Art des … einen Einfluss auf den Unternehmenswert. Gelingt es, den Beitrag der Stakeholder zum Unternehmensrisiko zu reduzieren … Geldflüsse zurückgeführt werden kann. Der Beitrag eines Stakeholders zum Unternehmensrisiko hängt dabei auch von der jeweiligen …
Persistent link: https://www.econbiz.de/10005561064
interests of the stakeholder - a third party whose stake is linked to the original negotiations. In this paper we address the … strategic role of stakeholders in bilateral confrontations that take the form of a war of attrition; we assume that the … bilateral confrontation runs concurrently with the parties interaction with the stakeholder, that chooses strategically her …
Persistent link: https://www.econbiz.de/10005407596
We study bilateral bargaining problems with interested third parties, the stakeholders that enjoy benefits upon a …. However, and more surprisingly, for a wide range of parameter values this outcome is better for the stakeholder than if he …
Persistent link: https://www.econbiz.de/10005118615
Begriffe Ethik und Rating definiert. Anschließend wird ein ethisches Rating entworfen, das anhand von konkreten Kriterien eine …
Persistent link: https://www.econbiz.de/10005556533
This paper contributes to the growing literature on happiness research by examining whether happiness affects the ethical decisions of individuals. First, a recursive model of ethical decision making is developed in which an agent's utility is assumed to be a function of money, ethical...
Persistent link: https://www.econbiz.de/10005077055
the similarities of viewpoint between these two groups of stakeholders. In order to do this, we constructed multi-stakeholder …’ expectations with regard to ethics are little understood by professionals. This study leads to a better understanding of the …
Persistent link: https://www.econbiz.de/10005062461