The Consequences of Mandatory Corporate Sustainability Reporting Ioannis Ioannou London Business School George Serafeim Harvard Business School Abstract We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable
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international borders into the United States.” Human trafficking, as defined in the North Dakota Century Code, involves sexual exploitation of a victim if that victim is less than eighteen years of age or if coercion is used for an individual of any age. Commercial sexual exploitation of children (CSEC) in the United States is sometimes referred to as domestic minor sex trafficking (Bounds, Julion, & Delaney, 2015). Federal legislation has defined human trafficking as enslavement of individuals through
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Religion has a major impact on every living human being on this planet. Whether agnostic or atheistic, every individual has a general set of beliefs about life, purpose, etc. Most religions have been accountable for positive influences throughout history and are responsible for shaping the modern world as it is today. For example, religion is known to have supported the construction of the most magnificent architecture in the world, from the Great Pyramids of Egypt to the Taj Mahal in India. Times
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achieve the aspirations of the Vision, there is need to improve the safety and health of workers. It is expected therefore, that implementation of this Policy will contribute significantly to the country’s competitiveness and development of the human resource, and hence the achievement of the aspirations of the Vision 2030. Kenya faces a major challenge of employment creation, especially for the youth. However, a significant portion of those in employment still face the challenge of unsafe and unhealthy
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systematic exploration of the way things are and the way they should be. These "things" are usually associated with organizational and/or individual performance . WHY design and conduct a Needs Assessment? We need to consider the benefits of any Human Resource Development (HRD) intervention before we just go and do it: * What learning will be accomplished? * What changes in behavior and performance are expected? * Will we get them? * What are the expected economic costs and benefits
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sick leave, and insurance benefits. Intrinsic compensation is non-monetary rewards such as a promotion without pay as a team leader, or giving the employee a new job that puts trust in them to make the decisions without the help of a superior. Intrinsic is designed to help make the employee feel they are needed and encourage them. Human resource managers use compensation as means to get hard working staff that will remain with the company long term. Unfortunately, we have had to legislate laws and regulations
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complying with them and further steps to take to increase internal controls. (Kimmel, Weygandt, & Kieso, 2009, p. 326) Evaluation and Recommendation Objective: To evaluate current internal controls adhered to by LJB Company and recommend new internal controls to satisfy mandated governmental requirements recognized by all publicly traded companies in the United States. Sarbanes Oxley Act of 2002 LJB Company is preparing to become a publicly traded company in the near future. In order
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The Patient Protection and Affordable Care Act was passed into law in 2010 and implemented in 2014. The goal of the bill was to create affordable health insurance policies so most individuals throughout the United States are covered by a health insurer. If an individual does not comply and purchase a mandated health insurance policy, he or she is subject to a penalty tax. This tax is the greater of a flat tax of up to $695.00 for each individual or 2.5% of the household income. This expansion
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Health Care Human Resources Management It used to be that human resource was only thought of as the department who hires employees and safe keeps the clerical part of the organization. Human Resource is much more involved in the entire structure of the organization then just the clerical part of it. Human Resource Management (HRM) is the term used to describe formal systems devised for the management of people within an organization. The HRM department is responsible for three major
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1. INTRODUCTION The horrors of Somalia, Angola and the Congo (present day Democratic Republic of Congo) made the new challenges that the present day United Nations faces easier to confront, as they highlighted the glaring weaknesses that riddled the early days of peacekeeping. The UN was portrayed as a vulnerable institution without a spine which could not enact strong and effective policies to deal with interventions, and it was this view which led me to look at the three most decisive UN interventions
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