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Many studies that have examined the extent and quality of Corporate Social Reporting (CSR) disclosure have limited their analysis to annual reports. However, there is growing evidence that companies use other media to communicate their corporate social and environmental performance (Frost et al...
Persistent link: https://www.econbiz.de/10014209856
Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...
Persistent link: https://www.econbiz.de/10012764454
This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company's choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure by focusing on a single industry and customising the...
Persistent link: https://www.econbiz.de/10012764458
The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...
Persistent link: https://www.econbiz.de/10012764459
Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...
Persistent link: https://www.econbiz.de/10012750919
Australia and New Zealand. It argues that an examination of the historical arrangements to standard setting will do much to …' culture and has had sector neutral standards. On the other hand, in Australia the private sector has dominated the …
Persistent link: https://www.econbiz.de/10012764409
By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...
Persistent link: https://www.econbiz.de/10012764423
examined voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. The effect on company …
Persistent link: https://www.econbiz.de/10012764424
important stages of standard setting in Australia, culminating in the merger of the Public Sector Accounting Standards Board …
Persistent link: https://www.econbiz.de/10012764436
In recent decades, Australian universities have corporatised. Encouraged by a range of Federal Government policies, universities have adopted New Public Management practices, the relevance of which to academia has been questioned (Ryan, Guthrie and Neumann, 2008; Parker, 2007). The term 'collegial...
Persistent link: https://www.econbiz.de/10012764492