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that most MNCs report on their economic and social impacts. However, CSR reporting is fairly generic and the specific …
Persistent link: https://www.econbiz.de/10014045955
With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and … documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon … sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector …
Persistent link: https://www.econbiz.de/10014046415
The literature on corporate social performance (CSP) is largely split between approaches that consider CSP to be extrinsically driven and those that consider it to be intrinsically driven. While some studies in the management literature have paid attention to drivers of both types, the...
Persistent link: https://www.econbiz.de/10014046803
' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, findings show that more than … and frame CSR with a focus on internal issues are more inclined to integrate corporate governance in their CSR reporting …
Persistent link: https://www.econbiz.de/10014210191
This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for … is taken at carbon disclosure and reporting mechanisms, with a particular focus on the Carbon Disclosure Project (CDP …
Persistent link: https://www.econbiz.de/10014214663
In this paper we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document the diffusion patterns of third-party assurance of...
Persistent link: https://www.econbiz.de/10014169456
, multinational enterprises have become active in reporting on activities undertaken to prevent these "externalities" of international … trade and production. This article analyses to which extent and in what form the trend towards non-financial reporting … 250 in 1998 and 2001, showing a continued and significant rise of sustainability reporting to approximately half of these …
Persistent link: https://www.econbiz.de/10014029776
Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for … the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad … institutional factors is. The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global …
Persistent link: https://www.econbiz.de/10014028407
Despite large interest in CSR in China, the role of consumers has been underexplored in empirical research, with studies mainly focused on specific subcomponents of CSR, based on evidence from small, urban samples. Using a country-wide consumer survey, this article examines 1) how Chinese...
Persistent link: https://www.econbiz.de/10013045523
This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR...
Persistent link: https://www.econbiz.de/10014194647