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This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and Napier (Account Audit Account J 15(5):689–718, <CitationRef CitationID="CR11">2002</CitationRef>):...</citationref>
Persistent link: https://www.econbiz.de/10011242090
This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility (CSR) to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those...
Persistent link: https://www.econbiz.de/10011242098
The globally generated concepts of environment and sustainability are fast gaining currency in international business … discourse. Sustainability concerns are concurrently becoming significant to business planning around corporate social … key factor in determining company approaches to sustainability. But what do corporate managers understand by …
Persistent link: https://www.econbiz.de/10010989819
management practices, based on a random sample of 689 SMEs. The study finds that several endogenous factors, including … conservation, predict an SME’s level of engagement in selected environmental management practices. For family influence, this …
Persistent link: https://www.econbiz.de/10010868098
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sustainability. It suggests that organisations need to recognise their agent status amongst a much wider and highly complex array of …
Persistent link: https://www.econbiz.de/10010868231
Using survey responses from 400 fashion companies in Denmark, Norway, Sweden, Finland, and Iceland, we examine the diversity of strategic responses to institutional pressures for corporate social responsibility (CSR) within the Nordic fashion industry. We also develop and test a new model of...
Persistent link: https://www.econbiz.de/10010868238
Drawing on social identity theory and organizational identification theory, we develop a model of the impact of perceived corporate social responsibility on employees’ organizational identification. We argue that employees’ perceptions of their company’s social responsibility behaviors are...
Persistent link: https://www.econbiz.de/10010868332