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Contextual research of strategic theories for non-financial reporting : a system-structural approach to formulating reporting principles
Derun, Ivan; Mysaka, Hanna; Skliaruk, Iryna - In: Scientific papers of the University of Pardubice 31 (2023) 1, pp. 1-12
The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a … guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non …-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore …
Persistent link: https://www.econbiz.de/10014442299
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The Efficacy of Private Voluntary Certification Schemes : A Governance Costs Approach
Dietz, Thomas - 2014
What are the conditions under which private, voluntary certification programs like the Rainforest Alliance or Fairtrade can successfully promote environmental and social standards? We propose that the efficacy of a certification program depends on three variables: its sustainability standards,...
Persistent link: https://www.econbiz.de/10013045264
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Corporate Sustainability : Theoretical and Integrated Strategic Imperative and Pragmatic Approach
Rezaee, Zabihollah - 2018
performance reporting and assurance. Propositions are advanced for each of these four strategies in promoting future …
Persistent link: https://www.econbiz.de/10012923803
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A Proposed Corporate Social Responsibility Model to Develop a Coherent Sustainability Commitment
Ismail, Tariq Hassaneen; Elhamy, Mohamed Adel; … - 2021
This study develops a proposed model based on the Analytical Hierarchical Process model (AHP) and Standard and Poor's/ Egypt Stock Exchange Environmental, Social and Governance Index (S&P/EGX ESG) to measure and maximize the company's corporate social responsibility (CSR) performance. The...
Persistent link: https://www.econbiz.de/10013227716
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The effect of CSR on stock performance : new evidence for the USA and Europe
Arx, Urs von; Ziegler, Andreas - 2008
This paper provides new empirical evidence for the effect of corporate social responsibility (CSR) on corporate financial performance. In contrast to former studies, we examine two different regions, namely the USA and Europe. Our econometric analysis shows that environmental and social...
Persistent link: https://www.econbiz.de/10003761387
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On the relevance of psychological motives, values, and norms for socially responsible investments : an econometric analysis
Gutsche, Gunnar; Köbrich-León, Anja; Ziegler, Andreas - 2016
Based on unique data from a representative computer-based survey among financial decision makers in Germany, this paper empirically examines the determinants of socially responsible investments (SRI). Our econometric analysis implies that the perceived financial performance of SRI matters for...
Persistent link: https://www.econbiz.de/10011567326
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Passion and compassion as strategic drivers for sustainable value creation : an ordonomic perspective on social and ecological entrepreneurship
Beckmann, Markus; Pies, Ingo; Winning, Alexandra von - 2012
Passion - in the sense of fervent commitment to action - and compassion - understood as sensitive openness for social and ecological concerns - are not a sure formula for business success. Whether social or ecological entrepreneurs, who find themselves under pressure from market competition,...
Persistent link: https://www.econbiz.de/10011784179
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Passion and compassion as strategic drivers for sustainable value creation : an ordonomic perspective on social and ecological entrepreneurship
Beckmann, Markus; Pies, Ingo; Winning, Alexandra von - 2012
Persistent link: https://www.econbiz.de/10009705431
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Credence attributes, voluntary organizations, and social pressure
Baron, David P. - In: Journal of public economics 95 (2011) 11/12, pp. 1331-1338
Persistent link: https://www.econbiz.de/10009419222
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Voluntary action
Beveridge, William Henry - 2000 - Repr. [der Ausg.] London 1948
Persistent link: https://www.econbiz.de/10001480423