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Sustainability reporting and assurance: An analysis of assurance practices in South Africa

Marx, Ben; Dyk, Vanessa van - In: Meditari Accountancy Research 19 (2011) October, pp. 39-55

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in … assurance thereof are widely researched and advocated in the literature, only a limited number of companies obtained independent … assurance on their sustainability reporting. Originality/value – The paper supports the recommendations of King III (effective …

Persistent link: https://www.econbiz.de/10009350159

Corporate Social Responsibility as a Conflict Between Shareholders

Barnea, Amir; Rubin, Amir - In: Journal of Business Ethics 97 (2010) 1, pp. 71-86

Persistent link: https://www.econbiz.de/10008776613

Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China

Li, Wenjing; Zhang, Ran - In: Journal of Business Ethics 96 (2010) 4, pp. 631-645

Persistent link: https://www.econbiz.de/10008776648

Corporate social responsibility and management process in Japanese corporations

Tanimoto, Kanji - In: World Review of Entrepreneurship, Management and … 9 (2013) 1, pp. 10-25

Japan. CSR departments should be given practical commissions and its roles should be clarified within organisations. When …

Persistent link: https://www.econbiz.de/10010670073

An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience

Samaha, Khaled; Dahawy, Khaled - In: International Journal of Accounting, Auditing and … 7 (2011) 1/2, pp. 61-93

This paper examines the level and determinants (i.e. ownership structure, board composition and audit committee presence) of voluntary corporate disclosure in the annual reports of the largest 100 companies listed on the Egyptian stock exchange (EGX). Our results indicate that overall voluntary...

Persistent link: https://www.econbiz.de/10010691819

Corporate governance and research and development: Evidence from Japan

Hosono, Kaoru; Tomiyama, Masayo; Miyagawa, Tsutomu - In: Economics of Innovation and New Technology 13 (2004) 2, pp. 141-164

This paper investigates the effects of the ownership structure on the R&D intensity. Using the Japanese machine-manufacturing firm data from 1987 till 1998, we first found that the effects of R&D on stock market valuation and TFP growth were significantly positive in the latter half of the...

Persistent link: https://www.econbiz.de/10005446453

Affirmation of Principles and Improved Corporate Governance in Serbia - Business Ethics and Corporate Social Responsibility

Przulj, Zivka; Radovanovic, Bojana - In: Managing Structural Changes - Trends and Requirements

The aim of this chapter is to examine whether corporate governance in Serbia is based on affirmation of responsible and ethical conduct. The concept of corporate governance refers to the system by which companies are managed and controlled in order to generate long term economic value for its...

Persistent link: https://www.econbiz.de/10010969123

Corporate social responsibility and corporate governance in Italian SMEs: the experience of some “spirited businesses”

Baldo, Mara Del - In: Journal of Management and Governance 16 (2012) 1, pp. 1-36

Persistent link: https://www.econbiz.de/10010989461

Embedding Corporate Social Responsibility in Corporate Governance: A Stakeholder Systems Approach

Mason, Chris; Simmons, John - In: Journal of Business Ethics 119 (2014) 1, pp. 77-86

Current research on corporate social responsibility (CSR) illustrates the growing sense of discord surrounding the ‘business of doing good’ (Dobers and Springett, Corp Soc Responsib Environ Manage 17(2):63–69, <CitationRef CitationID="CR14">2010</CitationRef>). Central to these concerns is that CSR risks becoming an over-simplified...</citationref>

Persistent link: https://www.econbiz.de/10010989902

Stakeholder Management, Reciprocity and Stakeholder Responsibility

Fassin, Yves - In: Journal of Business Ethics 109 (2012) 1, pp. 83-96

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 neglected the reciprocal nature of responsibility. The...

Persistent link: https://www.econbiz.de/10010990040

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