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Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights

Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022

, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs …

Persistent link: https://www.econbiz.de/10013293592

The Impact of Corporate Social Responsibility on Regulatory Comment Letters : Evidence from Iran

Hesarzadeh, Reza - 2022

Securities commissions regularly review corporate reports, and if the review reveals a possible deficiency— such as a potential accounting error— or requires further clarifications, they send the company a comment letter (CL), including a request for providing written responses and relative...

Persistent link: https://www.econbiz.de/10014359209

Public Policy and the Corporate Social Responsibility of Value Chain Management of Environmental Research and Development

Scott, John T. - 2014

This paper places environmental research and development (R&D) in the context of the literatures about corporate social responsibility and value chain management. The paper then explains how public policies aimed at improving environmental performance create opportunities for socially...

Persistent link: https://www.econbiz.de/10014173103

Human rights issues in the central core values of corporate sustainability principles : evidence from voluntary corporate disclosure

Caminis, Despoina; Pekka-Economou, Victoria - In: Spoudai : journal of economics and business 72 (2022) 3/4, pp. 64-77

Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...

Persistent link: https://www.econbiz.de/10014246144

Non-financial reporting of chemical companies in the Czech Republic

Munzarova, Simona; Kostalova, Jana; Fialova, Eliska - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 88-98

This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the … is still growing. Large enterprises pay more attention to non-financial reporting. Rather than including this information … non-financial reporting literature, as attention is paid to the chemical production sector and also complements the …

Persistent link: https://www.econbiz.de/10012938862

Motivations for issuing social reports in Italian voluntary organizations

Manetti, Giacomo; Bellucci, Marco; Como, Elena; … - In: Nonprofit and voluntary sector quarterly : journal of … 48 (2019) 2, pp. 360-387

Persistent link: https://www.econbiz.de/10012006557

Voluntary Environmental Reporting Practices : A Further Study of 'Poor' Environmental Performers

Mitchell, Jason D.; Percy, Majella; McKinlay, Bridget - 2014

unlikely that voluntary environmental reporting creates a situation of adequate and appropriate disclosure for poor …

Persistent link: https://www.econbiz.de/10014028911

The Resilient Society : On Volunteering, Civil Society and Corporate Community Involvement in Transition

Meijs, Lucas C.P.M. - 2013

Changes in the Dutch non-profit regime necessitate the direct participation of citizens and businesses in non-profit organisations. Dutch society must re-invent the commitment of citizens, businesses, foundations, universities and various other organisations by increasing both community capacity...

Persistent link: https://www.econbiz.de/10012753305

Private politics and public regulation

Egorov, Georgij V.; Harstad, Bård - 2015

Private politics are often introduced by market participants in the absence of public regulation. But when is private politics enough, efficient, or better than administratively costly public regulation? We present a novel framework in which we can study the interaction between regulation,...

Persistent link: https://www.econbiz.de/10010487511

Sustainability in the Petroleum Industry : Theory and Practice of Voluntary Self-Commitments

Pies, Ingo - 2010

The petroleum industry is confronted with severe deficits in the institutional framework for global business. In order to fill the gap, companies react with voluntary commitments to ecological, social and governance standards. This study analyses a broad variety of Best Practice projects in...

Persistent link: https://www.econbiz.de/10013144357