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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companies in the Niger-Delta region of Nigeria. The study was motivated by the curiosity to explain what goes on in the Niger-Delta region in the light of environmental degradation and the continuous agitation for a sustainable approach to corporate social responsibility (CSR). The study adopted the ex-post facto research design. Questionnaires were used to collect data from primary sources while relying on previous studies for secondary data. The Yaro Yamani sampling determination technique was applied
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includes a brief overview of the industry followed by an evaluation of the Mining industry’s value chain; including an environmental analysis of a mining company, as well as an evaluation of the industry’s corporate social responsibility, corporate social responsiveness and finally the corporate social performance. The Mining Industry is one of the World’s largest industries. The ‘idea’ of mining dates back to the beginning stage of civilization. Some examples of early mining can be found in Egypt
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Responsbilities Introduction Company responsibility is a process which aims to embrace responsibility for the company's actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere who may also be considered as stakeholders. It is defined as a form of corporate self-regulation which is integrated into a business model. Company responsibilities functions as a built-in, self-regulating
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Amans, Patrick Hilario, Kedron ACTG 6650 Dr. Ward 29 July 2015 “Ethics and Its Ties to Earnings Management” INTRODUCTION Many professionals and accounting researchers have raised the question -Is ethics directly linked to the practice of earnings management? Earnings management is defined by Beaudoin, Cianci, and Tsakumis (2012, p.507), as “the manipulation of revenues and/or expenses to obtain a desired financial reporting outcome.” He and Yang’s article offers that the definition of earnings
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IOSR Journal of Business and Management (IOSRJBM) ISSN: 2278-487X Volume 3, Issue 5 (Sep,-Oct. 2012), PP 17-27 www.iosrjournals.org Corporate Social Responsibility: A Case Study Of TATA Group Amit Kumar Srivastava1, Gayatri Negi2, Vipul Mishra3, Shraddha Pandey4 ( 1,4 ( 2 ,3 Shri Ram Murti Smarak College of Engineering & Technology, Bareilly, U P/India ) Career Degree College, kakori, Lucknow /U P / University of Lucknow / India) Abstract: Starting from the times of barter system to today’s
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CHAPTER ONE INTRODUCTION 1.0 INTRODUCTION The corporate world today embraced corporate social responsibility (CSR) into their daily business operation and become important matters to ensure the sustainability of the business. Therefore, CSR initiatives become a self-motivated for companies to benefits themselves while also benefiting others like protecting the environment, care for wellbeing of society and take a full responsibility for the entire world affected by their business operation
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Disclosures About CSR Practices: A Literature Review Kavitha W * and Anita P ** Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. The level of CSR activities of the firms is made known to public only through the disclosures. This paper reviews the literature on CSR disclosures and the effect of these disclosures. There are various factors which determine the extent of
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Executive Summary This report looks at the corporate social responsibility (CSR) efforts and activities undertaken by Grameenphone. CSR is becoming increasingly popular as well as necessary in Bangladesh as the country becomes more and more integrated into the global economy. The importance which organizations, particularly multinational companies, have given to social responsibility is pervading the Bangladesh economy. Grameenphone is one of the pioneers in this field, and it has made some noteworthy
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order to successfully complete the module. Further learning materials and information are available on the learning network under the module code BS7916. Module Code BS7916 Module Name: Principles of Responsible Management It is your responsibility to: * Collect a copy of the reading pack from the faculty office * Attend both lecture and seminar sessions as stated on your timetable * Arrive in time for the start of all taught sessions * Read the preparatory reading before
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