The paper explores the level of CSR development in Poland and focuses on the roles of stakeholders actively involved in fostering the CSR concept in the country. The stakeholders include: (1) regulators (Ministry of Finance, Ministry of Economy, the Warsaw Stock Exchange and Polish Accounting...

Social and environmental aspects are increasingly included in the different types of reports prepared by the Romanian companies. Our research question is which are the forces that drive the institutionalization of the CSR reporting in Romania. We consider the stakeholders as the primary...

Generally speaking, the integration of stakeholder theory with CSR is fairly well understood. We see that these concepts have, not unlike the development of CSR under the literature, followed a similar vain in Turkey and the current agenda values strong engagement with all stakeholders and...

In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer better understanding of the dynamics of CSR disclosure....

Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC). We analyze all the answers received by IIRC in response to its Consultation Draft (CD) and match the responses with the legitimacy types, explaining the reasons of the users...

In today's post-industrial age, on the level of the EU, it is advocated to link the areas of culture and art with the business sector. The institutions of culture and art are also encouraged to participate in international activities/co-operate internationally and gain competitive advantage....

Destination presents a set of different organizations and individuals who can work towards realising the same objectives or their objectives can be diametrically opposed. Harmonisation of such objectives in a unique strategic development of the entire destination is usually taken over by...

The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model,...