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In recent years, interest in corporate social responsibility (CSR) has risen considerably due to stakeholder …
Persistent link: https://www.econbiz.de/10005036484
Stakeholder theory advocates that firms bear responsibility for the implications of their actions. However, while a … firm affects or can affect stakeholders, stakeholders can also affect the corporation. Previous stakeholder theorising has … stakeholders argues that various stakeholder attributes differ for different categories of stakeholders. This analysis presumes …
Persistent link: https://www.econbiz.de/10010990040
of corporate social responsibility. This study explores the link between stakeholder perception of corporate social …
Persistent link: https://www.econbiz.de/10011205614
We examine the effect of mandatory corporate sustainability reporting (MCSR) on several measures of social responsibility using both country and firm-level data. Using data for 58 countries, we show that after the adoption of MCSR laws and regulations, the social responsibility of business...
Persistent link: https://www.econbiz.de/10008876757
Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European...
Persistent link: https://www.econbiz.de/10010860613
The concept of Corporate Social Responsibility (CSR) in the West teaches that companies are not only responsible to their shareholders, through profit making, but that they also have a corporate social responsibility to the other stakeholders as well as society overall. In some ways, this...
Persistent link: https://www.econbiz.de/10010816832
Persistent link: https://www.econbiz.de/10009150443
The social responsibility concept is quite broad and relies on three pillars - economical efficiency, environmental responsibility and social involvement. In recent years we have lived in a world of rising interest in the isssues of social responsibility, that is supported not only by the...
Persistent link: https://www.econbiz.de/10009401124
The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability...
Persistent link: https://www.econbiz.de/10011268735
Sustainability performance management is a newly emerging term which addresses the social, environmental and economic (performance) aspects of corporate management in general and of corporate sustainability management in particular. The management of sustainability performance requires a sound...
Persistent link: https://www.econbiz.de/10005754581