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Strengthening private certification systems through public regulation

D'Hollander, David; Marx, Axel - In: Sustainability Accounting, Management and Policy Journal 5 (2014) 1, pp. 2-21

regulation, influence the design of PCS, which in turn affects their effectiveness. The paper aims to discuss these issues … institutionalized in government policy, focusing on sustainable public procurement (SPP) regulation. Second, the authors explore the … of PCS. Originality/value – The article connects two themes within the study of non-state market regulation; the growing …

Persistent link: https://www.econbiz.de/10015006051

Looking through the fraud triangle: a review and call for new directions

Free, Clinton - In: Meditari Accountancy Research 23 (2015) 2, pp. 175-196

Purpose – This article aims to review popular frameworks used to examine fraud and earmarks three areas where there is considerable scope for academic research to guide and inform important debates within organisations and regulatory bodies. Design/methodology/approach – The article reviews...

Persistent link: https://www.econbiz.de/10014936960

Independent monitoring and review functions in a financial reporting context

Louw, Albertus; Maroun, Warren - In: Meditari Accountancy Research 25 (2017) 2, pp. 268-290

regulation report an added sense of accountability to their respective employer and profession and a heightened awareness of the … reporting research which does not deal with precisely how the work of regulatory bodies operates on the subjects of regulation …

Persistent link: https://www.econbiz.de/10014936967

Harmonising non-financial reporting regulation in Europe

La Torre, Matteo; Sabelfeld, Svetlana; Blomkvist, Marita; … - In: Meditari Accountancy Research 26 (2018) 4, pp. 598-621

Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014936971

Market, regulation and technology regime: implication for China mobile phones industry

Sun, Wenxiang; Peng, Jisheng; Ma, Juelin; Wang, Shihong - In: Journal of Technology Management in China 4 (2009) 3, pp. 250-261

market demand and government regulation led by evolutionary economics. Findings – Market demands and government regulations … provides an instrument for analyzing the co‐evolution of market demand, government regulation and technology regime. …

Persistent link: https://www.econbiz.de/10014908169

Revisiting rights and responsibility: the case of Bhopal

Wong, Loong - In: Social Responsibility Journal 4 (2008) 1/2, pp. 143-157

Purpose – This paper seeks to examine the activities and consequential effects of a transnational corporation in a developing country. Via an examination of the industrial accident in Bhopal and a discursive examination of the firm's strategies, the paper seeks to contest the firm's claims...

Persistent link: https://www.econbiz.de/10015021839

Corporate governance and law‐role of independent directors: theory and practice in India

Bose, Iti - In: Social Responsibility Journal 5 (2009) 1, pp. 94-111

Purpose – The paper seeks to bring focus to the significance of the role of directors in corporate performance. The principles of good governance are not unknown to the Indian traditions. Today adoption of good corporate governance practices has emerged as an integral element for doing...

Persistent link: https://www.econbiz.de/10015021875

The influence of coercive isomorphism on corporate social responsibility reporting and reputation

Othman, Suaini; Darus, Faizah; Arshad, Roshayani - In: Social Responsibility Journal 7 (2011) 1, pp. 119-135

Purpose – The purpose of this paper is to analyse whether coercive isomorphism as imposed by regulatory authorities is an effective mechanism to promote a company's CSR reputation in a developing country. The study seeks to consider the determinants of CSR reporting as such factors are deemed...

Persistent link: https://www.econbiz.de/10015021955

Tobacco manufacturer brand strategy following plain packaging in Australia: implications for social responsibility and policy

Greenland, Steven J.; Johnson, Lester; Seifi, Shahla - In: Social Responsibility Journal 12 (2016) 2, pp. 321-334

packaging and other regulation. Tobacco controls are a proven catalyst for reducing smoking, but manufacturers adapt swiftly … three different data resources to establish brand strategy following increased regulation. The study confirms ongoing market … segmentation using highly differentiated ranges, and it reveals the unintended consequences of corporate responses to regulation …

Persistent link: https://www.econbiz.de/10015022649

Natural Gas Networks Performance after Partial Deregulation : Five Quantitative Studies

MacAvoy, Paul W. - 2007

Key Features:Demonstrates use of hypothesis testing in economics, using industry data and regression analysis to find "facts" on market performance in markets subject to regulatory changeFocuses on possible tests to undertake with commonly available industry and governmental agency data. As...

Persistent link: https://www.econbiz.de/10012685130