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Towards a generally accepted CSR accounting framework: a literature mapping
Nikolaou, I.E.; Evangelinos, K.I. - In: World Review of Entrepreneurship, Management and … 5 (2009) 1, pp. 26-41
The measuring of CSR performance is high priority in the research agenda of academics. To this end, several methodological frameworks and approaches have been recommended. These frameworks can be divided in two categories: single indicators and composite indexes. This pluralism in the...
Persistent link: https://www.econbiz.de/10008564351
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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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Towards a generally accepted CSR accounting framework: a literature mapping
Nikolaou, I.E.; Evangelinos, K.I. - In: World Review of Entrepreneurship, Management and … 5 (2009) 1, pp. 26-41
The measuring of CSR performance is high priority in the research agenda of academics. To this end, several methodological frameworks and approaches have been recommended. These frameworks can be divided in two categories: single indicators and composite indexes. This pluralism in the...
Persistent link: https://www.econbiz.de/10005543918
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Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability
Schneider, Anselm - In: Journal of Business Ethics 127 (2015) 3, pp. 525-536
In order to enable firms to successfully deal with issues of corporate sustainability, the firms' stakeholders would … need to participate in sustainability accounting and management. In practice, however, participative sustainability … sustainability. The purpose of this article is to show that reflexivity in sustainability accounting and management, that is, an …
Persistent link: https://www.econbiz.de/10011242087
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Konzepte und Wirkungen nachhaltigen Unternehmertums
Maaß, Frank; Chlosta, Simone; Icks, Annette; Welter, … - Institut für Mittelstandsforschung (IfM) Bonn - 2014
Sustainability aims at a responsible use of natural resources and the environment as well as at shaping corporate … relations and restructuring the constitution of the firm. As such, sustainability is commonly and successfully used by small …, medium as well as large enterprises. Enterprises that turn sustainability into a strategic business goal, going beyond legal …
Persistent link: https://www.econbiz.de/10010981744
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Meaning Making by Managers: Corporate Discourse on Environment and Sustainability in India
Nambiar, Prithi; Chitty, Naren - In: Journal of Business Ethics 123 (2014) 3, pp. 493-511
The globally generated concepts of environment and sustainability are fast gaining currency in international business … discourse. Sustainability concerns are concurrently becoming significant to business planning around corporate social … key factor in determining company approaches to sustainability. But what do corporate managers understand by …
Persistent link: https://www.econbiz.de/10010989819
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Leveraging brand value through corporate responsibility
Pakseresht, Ashkan; Mark-Herbert, Cecilia - In: International Journal of Sustainable Development 17 (2014) 3, pp. 281-297
Measurements of corporate values are associated with a number of challenges. The needs for making measurements relate to making strategic decisions for internal and external stakeholders. Traditionally, these estimates of, for example, brand value, have been expressed purely in terms of...
Persistent link: https://www.econbiz.de/10010888513
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Credits trading mechanism for corporate social responsibility: an empirically grounded framework
Hede, Shantesh; Nunes, Manuel José Lopes; Ferreira, Paula - In: International Journal of Technological Learning, … 7 (2014) 1, pp. 49-92
. By adopting a comprehensive perspective, the paper emphasises simultaneously social sustainability-related considerations …
Persistent link: https://www.econbiz.de/10010944867
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Le couplage « responsabilité sociale des entreprises » et « développement durable » : mise en perspective, enjeux et limites
Quairel, Françoise; Capron, Michel - In: Revue française de socio-Economie n° 11 (2013) 1, pp. 125-144
?institutional entrepreneurs? (WBCSD and SustainAbility), who have contributed along towards the institutionalization of big …
Persistent link: https://www.econbiz.de/10011020829
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Are stock markets influenced by sustainability matter? Evidence from European companies
Moneva, Jose M.; Ortas, Eduardo - In: International Journal of Sustainable Economy 1 (2008) 1, pp. 1-16
performance of a company and its financial performance measured by stock market value. Belonging to the Dow Jones Sustainability … Index, disclosing a Global Reporting Initiative Sustainability Report and Sustainable Ratings are used as proxies for … sustainability. This article is based on sustainability as a multivariate issue, and exploratory factor analysis is used to model the …
Persistent link: https://www.econbiz.de/10005078515