The discourse of corporate social responsibility (CSR) has gained considerable momentum in recent years with all signs indicating that this movement will continue with even greater force throughout the remainder of 2009 and into 2010. Business leaders that have had CSR programs up and running for several years will tell you that when their programs started there was very little measuring and ...
This paper describes the analysis of online Corporate Social Responsibility (CSR) reports published by 97 market–listed companies from the USA, Germany and the rest of Europe. It points out regional differences as well as changes over time by performing both, a qualitative and a quantitative content analysis. The qualitative analysis focuses on four main aspects: (a) Why? Why do companies ...
Corporate social responsibility (CSR) reporting nowadays is an important issue in most countries. Due to environmental pollution problems and social disparities in China, CSR has become a prominent issue in Chinese academic and policy forums as well. Therefore, the paper shall give an up to date insight in the CSR development in China. An international perspective is given. Based on literature ...
In the past, most CSR researchers have relied on stakeholder theory (SHT) as the basis for explaining corporate social and environmental disclosures. However, recent evidence from extant studies shows that legitimacy theory (LT) is gaining wider acceptability amongst scholars in their quest to explain the motivations behind corporate social and environmental disclosures. In an attempt to gain, ...
The Global Reporting Initiative (GRI) can be considered as one of the most extensively used model of corporate social responsibility (CSR) reporting. The assurance statement (AS) is the mechanism to give trust to stakeholders about the accuracy of the information published in the sustainability reports (SRs). Within this backdrop, the objective of this paper is to design a model to evaluate the ...
In 2005, El Paso Corporation contracted E2 to assist in the evaluation of existing environmental information management business processes and systems, and ultimately to provide strategic recommendations for improved environmental information management for twenty functional EHS topics. E2 established key objectives with workshop participants. The collective objectives identified for the project ...
Corporate social responsibility reporting is similar in concept to environment, health, and safety (EH&S) reporting, but with a broadened emphasis on social matters, such as ethical labor practices; training, education, and diversity of workforce; and corporate philanthropic initiatives. The terms “corporate social responsibility” and “sustainability” are used interchangeably by companies on ...
In the context of an ever-changing, globally connected society, businesses face new and different risks in providing goods and services. A new trend for multi-national corporations is to establish corporate social responsibility (CSR) programs to address these risks and move towards opportunity with greater transparency than ever before. For nearly a decade, Environmental Resource Services (ERS) ...
Managing a business can be an overwhelming task for even the most seasoned of executive leaders. With all the various aspects, components and divisions of a company to oversee and manage, not to mention maintaining a healthy bottom line, there is a lot to keep a lid on in order to stay on top. In addition to the “business as usual” operations that are critical to running a successful business, ...
CSR: drivers and challenges - European Business Forum Special Report on Corporate Social Responsibility. Companies are investing heavily in the managing and reporting of social and environmental issues but they are still not incorporating CSR into strategy. If a company wants to understand how Corporate Social Responsibility and sustainability issues ...
Are more people-centric metrics needed? A new study by Corporate Knights has looked at 4,469 large companies on 45 different stock exchanges to determine their level of voluntary reporting in 2014 in relation to seven sustainability-based performance indicators Their study reveals that only 19% of these companies were disclosing their injury rates compared to 62% who published ...
Nowadays, corporate social responsibility (CSR) is attracting nationwide attention. The wave of CSR development in China was first fostered by the development of industry chain in western countries and now displays a new trend in its development. This paper explores and analyses the latest development of CSR in China from the perspectives of enterprise, government and society. It then points out ...
This paper tests two hypotheses. The first hypothesis is that employee satisfaction is positively impacted when a company is perceived as performing well environmentally. The second hypothesis is that employee satisfaction is positively impacted by firm financial performance. To test these hypotheses, the relationships between perceived environmental performance, financial performance and ...
Much has been written of late about the growing importance of corporate reporting, particularly in what many describe as the ‘new age of transparency’. Corporate disclosure of environmental and sustainability related data has grown exponentially over the past decade, and its importance in demonstrating that superior performance on climate change and resource efficiency ...
Most of the major players in the waste industry have begun publishing environmental performance data using a set of indicators developed in a ground-breaking initiative with the Green Alliance. Companies are clear that there are internal and external benefits to be gained from the exercise, but opinion is divided over whether the indicators can be used to compare companies' performance. ...
Triple bottom line (TBL) reporting has become a way of life in terms of non–financial reporting at major corporations. However, its utility in terms of value–add for these corporations seems to be a mystery at present. This paper aims to look at how corporations use the TBL as a framework for reporting and what limitations key members of these corporations see with the TBL approach. In ...
The concept of Corporate Social Responsibility (CSR) in the West teaches that companies are not only responsible to their shareholders, through profit making, but that they also have a corporate social responsibility to the other stakeholders as well as society overall. In some ways, this concept is likely to be consistent with the concept of tawhid (oneness of God) and maqasid al shariah ...
Sustainability Software Solution for SMBS There is no question that sustainability management has officially entered the business world in the past few years. The numerous benefits are now well known. ...
Congratulations! After months of slogging through all the data, aggregating and analyzing materials from across your organization and coaxing it into a format you feel is both compelling and informative, you’ve finally done it. You’ve published your sustainability report! The question you should now be asking yourself is, “What next?” That’s because ...
This paper basically examined the relationship between the size of firms and the level of corporate social responsibility disclosures made by 30 listed companies, across six industries in Nigeria. While the content analysis technique was used as a basis for eliciting data from the annual report/corporate websites of the selected companies, the linear regression method of data analysis was used to ...