The concept of corporate social responsibility (CSR) has received much attention over several decades, although its definition has splintered into different perspectives termed in this thesis as economic, socio-political, and managerial. Apart from perspective differences, a number of...

Corporate social responsibility (CSR) is a strategic issue. Yet, research in this area has primarily focused on establishing a link between CSR and financial performance, with significantly less attention given to the antecedents of CSR at the individual, firm or industry levels. Notably,...

The empirical evidence documenting the association between a firm's level of corporate social performance (CSP) and corporate financial performance (CFP) remains divided. This paper reinvestigates the CSP/CFP association using a more rigorous methodology whilst taking advantage of a superior...

Corporate environmental reporting becomes an important issue in today’s corporate reporting. Studies have documented a growing awareness on the part of business entities that business has an obligation to help society, even if it means less profit. Therefore, companies need to disclose...

Magistro baigiamojo darbo tema – Įmonių socialinė atsakomybė ir korporatyvinis valdymas – yra labai aktuali tiek mokslininkams, kurie analizuoja įmonių veiklą ir poveikį, tiek įmonių vadybininkams, kurie priimdami sprendimus turi pagalvoti apie įmonės poveikį...

Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the...

This paper presents data on corporate social responsibility (CSR) practices of multinational enterprises (MNEs) operating in Bangladesh. Based on interviews with senior managers responsible for CSR, the paper demonstrates that CSR engagement is predominantly guided by the discretionary notion of...

The paper reconstructs in economic terms Friedman’s theorem that the only social responsibility of firms is to increase their profits while staying within legal and ethical rules. A model of three levels of moral conduct is attributed to the firm: (1) self-interested engagement in the market...

This article examines the development of two distinct models of organising allied health professionals within two public sector health service organisations in Australia. The first case illustrated a mode of organising that facilitated a culture that focused on asset protection and whose...

This study sets out to address the question of whether the costs and thebenefitsof measuring intellectual capital assets differ dependingon thedriver for that measure.Although pressure is growing onfirms to measure and report on theirintellectual capital assets no research hasyet been published...