The demand for greater corporate accountability, transparency and credibility determined businesses to take into account their social and environmental impacts, but also to report on their performances in these areas. The idea of the present paper is to emphasize the role of different corporate...

The paper proceeds from the assumption that the inequalities of opportunity between men and women on the labor market and in society overall tend to consolidate in the management bodies of large companies. The predominance of men on the supervisory boards of Germany's largest private sector...

This paper presents the results of a survey of the corporate social responsibility (CSR) orientations of commerce students at the University of Piraeus. The study utilised the instrument developed by Aupperle (1982, cited in Aupperle, Carroll, & Hatfield, 1985) based on Carroll's (1979) social...

This paper empirically examines the effect of the inclusion in one of the most prominent sustainability stock indexes, namely the Dow Jones Sustainability World Index (DJSI World), on corporate financial performance. On the basis of panel data for European firms that were included in the Dow...

Are entrepreneurs in rural areas of Russia and the Ukraine any different from their urban based counterparts? What are the implications of the distinctiveness of rural entrepreneurship upon the institutional setting – given the weakness of the State? We focus upon the experience of rural areas...

In this paper we describe the existence of financial illusion in public accounting and we comment on its effects for the future sustainability of local public services. We relate these features to the lack of incentives amongst public managers for improving the financial reporting and thus...

The qualitative dimension of the service companies’ activities also refers totheir impact over the environment. This aspect is meant to contribute to a sustainableeconomic growth, based on high economic performances, but also on obeying theenvironment protection and preservation requirements....

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and, secondly, it intends to highlight the...

Our interest is focused on an important sector of the national economy: the hospitality industry. The paper is the result of a careful analysis of the literature and of a field research. According to the answers of hotels' managers, competitiveness is based mainly on service quality and cost...

The increased interconnection among local and global players induced by globalization, as well as the need for a complete application of the “subsidiarity principle”, calls for a re-thinking of the “corporate social responsibility” concept. This new concept broadens the perspective of...