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Abstract: While corporate social responsibility has gained considerable academic, corporate and media attention, is it actually becoming institutionalised as a legitimate part of business? This paper investigates the relationship between corporate social performance, reputation and conformity...
Persistent link: https://www.econbiz.de/10009437444
This paper investigates the relationship between social responsibility reporting and reputation at an industry rather … responsibility reporting. Despite theoretical claims that organisations within an industry will respond to legitimacy concerns in a …
Persistent link: https://www.econbiz.de/10009437445
In a developing country context, a policy to promote adoption of common environmental content for corporate codes of conduct (COCs) aspires to meaningful results on two fronts. First, adherence to COC provisions should offer economic benefits that exceed the costs of compliance; i.e., companies...
Persistent link: https://www.econbiz.de/10009445422
development can be put into modern business practice. Society also expects corporations to play an essential role in creating …
Persistent link: https://www.econbiz.de/10009465485
While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices …
Persistent link: https://www.econbiz.de/10011315641
reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …
Persistent link: https://www.econbiz.de/10009475042
Die effiziente betriebliche und konzernweite Implementierung der Percentage-of-Completion-Methode (PoC) stellt die Praxis vor einige Herausforderungen. Dies schließt die Auswahl der geeigneten Variante dieser Methode sowie die Verprobung der Überleitungsrechnung mit der Gewinn- und...
Persistent link: https://www.econbiz.de/10009471796
Unternehmen werden angehalten einen freiwilligen Beitrag zu leisten, im Sinne von ökologischer und sozialer Nachhaltigkeit. Demnach können soziale Missstände beseitigt und auf umweltschonende Maßnahmen im betrieblichen Kreislauf geachtet werden. Durch den stattfindenden Wertewandel der...
Persistent link: https://www.econbiz.de/10009434234
Purpose: To explore how corporate social responsibility (CSR) can be effectively built into firm strategy. Design/methodology/approach: By drawing upon classics work in the field, this paper first offers conceptual discussion and then systematically develops a means of incorporating CSR into...
Persistent link: https://www.econbiz.de/10009434792
Direct tests between corporate social responsibility (CSR) and firm performance (FP) have been argued to be a futile pursuit. Following this line of thinking, the present study sought to test an alternative model in understanding the CSR-FP relationship. Specifically, reputation and customer...
Persistent link: https://www.econbiz.de/10009434794