This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding...

In this study we conduct firm-level analysis of the impact of women in the boardroom on corporate philanthropic disaster response (CPDR). We propose that CPDR contains agency costs and that female directors are more likely to restrain the associated agency costs of CPDR. We predict a negative...

Nowadays, companies face a big challenge in adopting a responsible behaviour towards the community and the environment throughout their business activities. We consider that Corporate Social Responsibility in tourism industry is still searching for consist ency in policies, programs and...

We construct a measure of corporate purpose within a sample of US companies based on approximately 500,000 survey responses of worker perceptions about their employers. We find that this measure of purpose is not related to financial performance. However, high purpose firms come in two forms:...

Research background: The issue of sustainable activities of banks is significant because after the last global financial crisis of 2007 (2007 GFC) they have become a symbol of speculation and injustice. These are the financial intermediaries that are blamed for the failure to apply social...

This article discusses the chances and vulnerabilities of corporate social responsibility (CSR) on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This...

The paper discusses the issue of the effects of using SRI strategies on performance and risk of investment portfolios. During the research procedure, a number of goals were executed which is reflected by the article’s structure. In the first place, potential directions of the effects of using...

In the literature on corporate social responsibility (CSR) the origin of the equity is seen as one the drivers of CSR. There is evidence of multinational corporations stimulating diffusion of CSR practices in a few emerging economies. There are no similar studies focusing on the Polish economy....