Purpose – The aim of this study is twofold. The first is to analyze the nature, extent and trend of corporate social responsibility (CSR) reporting in the Turkish banking industry under five sub-themes, namely, environment, energy, human resources, products and customers and community...

Purpose This paper aims to examine how the governance structure incorporates corporate social responsibility (CSR) into corporate behaviour in the perspective of the external environment within emerging countries. Design/methodology/approach The paper reviews the various CSR legislations enacted...

Purpose This study aims to discover the corporate social responsibility (CSR) disclosure practices and the potential influence of corporate governance (CG), ownership structure and corporate characteristics in an emerging Arab country, Saudi Arabia. This study extends the extant literature by...

Purpose – This paper aims to investigate the relationship between external regulation pressure and corporate social responsibility (CSR) reporting decision and comprehensiveness and the relationship between block ownership and CSR in China. Design/methodology/approach – This paper provides...

Summary The improved international tradability of services and the better protection of intellectual property rights - both of which have been results of the Uruguay Round - increase the international tradability of know-how. This paper investigates the economic impact of this. It is shown that...

Zusammenfassung Die CSR-Forschung hat unterschiedliche Arten von Motiven für die Übernahme sozialer Verantwortung in den Unternehmen herausgearbeitet. Allerdings wurde dabei bisher kaum Aufmerksamkeit auf das CSR in klein- und mittelständischen touristischen Unternehmen gelegt. Der...

Abstract This paper deals with changes in economic behaviour. It demonstrates how economic decision-making is formed by values and institutions, which provide a framework of economic processes. Changes in this framework appear as a result of human creativity and can be influenced by several...

Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in...