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CSR and Trade: Informing Consumers about Social and Environmental Conditions of Globalised Production: Part I
Fliess, Barbara; Lee, Hyung-Jong; Dubreuil, Olivia L.; … - Trade and Agriculture Directorate, Organisation de … - 2007
Focusing on consumer demands in OECD markets and voluntary initiatives taken in the private sector, this study investigates how consumers are informed about the social and environmental conditions under which products have been produced. Consumers of OECD increasingly attach importance to how...
Persistent link: https://www.econbiz.de/10004962898
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Motivations of legitimacy theory for CSR reporting in the Niger Delta region of Nigeria: a theoretical framework
Ogiri, Itotenaan Henry; Samy, Martin; Bampton, Roberta - In: African Journal of Economic and Sustainable Development 1 (2012) 3, pp. 265-283
disclosures. In an attempt to gain, maintain or repair organisational legitimacy, corporations have adopted different strategies …
Persistent link: https://www.econbiz.de/10010670299
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An overview of CSR reporting development in China
Britzelmaier, Bernd; Kraus, Patrick; Xu, Yan - In: World Review of Entrepreneurship, Management and … 8 (2012) 3, pp. 319-339
Corporate social responsibility (CSR) reporting nowadays is an important issue in most countries. Due to environmental … is given. Based on literature review, we show the development of CSR reporting in China. The key issues of CSR reporting … activities in this domain. We show the most important trends and aspects on CSR reporting in China. …
Persistent link: https://www.econbiz.de/10010816982
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Corporate social responsibility in the international insurance industry
Scholtens, Bert - In: Sustainable Development 19 (2011) 2, pp. 143-156
This paper investigates the corporate social responsibility (CSR) of insurance companies. Rating institutions provide costly information about firms' CSR and it is not clear how they arrive at their assessment. We use a transparent framework to assess the CSR of insurance companies. We apply...
Persistent link: https://www.econbiz.de/10008925723
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Comparing the Evolution of CSR Reporting to that of Financial Reporting
Tschopp, Daniel; Huefner, Ronald - In: Journal of Business Ethics 127 (2015) 3, pp. 565-577
This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting … as to how both types of reporting have evolved. Some of the defining moments in the evolution of financial reporting have … yet to take place in the development of CSR reporting; such as an event that legitimizes a CSR reporting standard or gives …
Persistent link: https://www.econbiz.de/10011242090
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Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature
Malik, Mahfuja - In: Journal of Business Ethics 127 (2015) 2, pp. 419-438
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
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The viability of corporate social responsibility reporting provisions in trade agreements
Tschopp, Daniel; Caldwell, Barbara - In: International Journal of Trade and Global Markets 7 (2014) 2, pp. 116-128
a contentious and complicated process. The purpose of this paper is to introduce the potential of CSR reporting as a new … CSR reporting within future FTAs is assessed by interviews with trade representatives from each country in North and South … America. The interviews provide insight as to the potential of using CSR reporting to address social and environmental …
Persistent link: https://www.econbiz.de/10010786991
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Corporate Social Responsibility in Romania. Case Study
Maria, Grosu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 540-545
CSR starting premise that aims to harmonize economic, social and environmental. In Romania, CSR is a relatively new field, but now more and more business in the Romanian society, being promoted, especially through multinational companies. A sensitive issue, at least for companies doing business...
Persistent link: https://www.econbiz.de/10010632654
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The effect of environmental accounting on financial risk management of firms via insurance
Nikolaou, I.E.; Yannacopoulos, A.N. - In: International Journal of Monetary Economics and Finance 2 (2009) 1, pp. 1-15
Nowadays, firms disclose environmental information through environmental reports. These disclosures are necessary for insurance companies to face financial losses related to environmental incidents, in an attempt to achieve fair pricing for corporate insurance contracts, to evade any future...
Persistent link: https://www.econbiz.de/10008538692
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The effect of environmental accounting on financial risk management of firms via insurance
Nikolaou, I.E.; Yannacopoulos, A.N. - In: International Journal of Monetary Economics and Finance 2 (2009) 1, pp. 1-15
Nowadays, firms disclose environmental information through environmental reports. These disclosures are necessary for insurance companies to face financial losses related to environmental incidents, in an attempt to achieve fair pricing for corporate insurance contracts, to evade any future...
Persistent link: https://www.econbiz.de/10005543995