Corporate Social Responsibility (CSR) and its integrated management in companies is leading to a new company model that willingly expands its concerns by giving equal consideration to economic, social and environmental aspects. Cooperative societies, in paying attention to the principles and...

Cooperatives are increasingly important in business circles, becoming agents of great relevance in economy. Cooperatives are now a real option to cope with the negative effects of the crisis, given its commitment among the people working in cooperatives and its geografic location. In the case of...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

Corporate governance is no longer a new topic, but is in a constant controversy. This paper aims to establish the importance of external financial audit in improving corporate governance, a premise for survival, continuation and development of entities in the current economic climate. The core...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

The paper deals with the elements of business ethics and social responsibility, as important factors for improving the corporate image of the organizations, and thus achieving a competitive advantage on the market. The competitiveness and development of the organization in conditions of more and...

The paper deals with the elements of business ethics and social responsibility, as important factors for improving the corporate image of the organizations, and thus achieving a competitive advantage on the market. The competitiveness and development of the organization in conditions of more and...

There is an intense motion towards the ethics in business and business responsibility in the last decades of the 20th century. The impact of changes in the ethics is not the only reason for development of environmentally friendly business. High material and energy consumption has negative impact...

This paper considers issues of governance in democratic member-based organisations (DMOs), such as co-operatives and mutual societies. It examines the processes whereby members’ interests are mediated through the democratic process, and the board; and it explores some of the factors influencing...

The aim of this work is to explore the patterns of corporate governance in agricultural co-operative firms, where the suppliers are also the company owners. We raise the question of how they control management and what are the factors which limit managers’ actions to achieve the objectives of...