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Showing 1 to 16 of 16 for “"CSR reporting"”.
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Essays on Economic and Behavioral Consequences of CSR Reporting Regulations
… have passed corporate social responsibility (CSR) reporting regulations for all or a subset of listed firms. An important feature of the CSR reporting regulations worldwide is that the regulations are relatively soft in the sense that most countries pass disclosure regulations that contain …
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CSR and the Development of CSR Reporting in the Chinese Banking Sector
… introduces corporate social responsibility (CSR) with the background of the Chinese context first, and then analyses the development of CSR reporting in the Chinese banking sector during the period from 2005 to 2009.<br/><br/>There are four theoretical perspectives which have been considered …
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Denial and acknowledgement in CSR reporting discourse: a BHR perspective on corporate harm-related rhetoric
… examination of corporate social responsibility (CSR) texts specifically, but equally any discourse of a powerful actor. Second I discover how these rhetorical devices are used to create the contemporary corporate actor through its discourse. Discourse being an important aspect of how actors …
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An empirical study of global corporate social responsibility reporting regulation and practice over 2000-2015 period
… trend in corporate social responsibility (CSR) reporting regulation since year 2000. By 2015, world top 63 economies have instituted 345 CSR reporting regulation policies. Among them, 64.2% are mandatory (Carrots&Sticks, 2016). Most previous studies on CSR were conducted when it was …
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Corporate Social Responsibility Reporting and Financial Performance
… between corporate social responsibility (CSR) reporting and the financial performance of JSE-listed companies in South Africa. The study used annual cross-sectional data of 76 JSE-listed companies for the period 2012 to 2019, extracted from the Integrated Real-time Equity System (IRESS). …
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The Framing of CSR Messages and how they are interlinked with Brand Heritage and Authenticity for selected UK Grocery Retailers.
… of corporate social responsibility (CSR) values in brand communications is difficult to get right. In particular, limited prior research has examined the evolving nature of CSR and how it is enacted within brand heritage and authenticity. In addressing this gap, this research examines …
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Forest Companies' Social Responsibility and Recognition of the Rights of Indigenous Peoples : Thematic analysis of Metsä Group & Stora Enso's CSR reports
… in their corporate social responsibility (CSR) reporting and how this has developed between reports from years 2014, 2019, and 2024. The focus of this thesis is especially around the recognition of Indigenous Peoples and their rights and analysing how the companies communicate their …
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The Labour and Human Rights issues in Sri Lankan global supplier companies of UK multinationals: The influencing factors
… an analysis of corporate social responsibility (CSR) reports by MNCs using content analysis. Data were analysed in an evaluative manner to arrive at the findings. The findings showed that the three sectors have different GVC governance structures which influence the sector-specific L&HR issues …
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Assurance of CSR Reports and Its Association With CSR Disclosure and Company Financial and Sustainability Performance.
… the demand for Corporate Social Responsibility (CSR) reporting. Some companies even choose to have their CSR reports assured by an independent, external auditor. In theory, CSR assurance should enhance the credibility of the companies’ CSR reporting. Using a sample of 251 companies from the S&P …
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Understanding the Determinants of Corporate Social Disclosure Strategies: An Examination of Firms' Use of GRI Guidelines
<p>With the evolution of CSR reporting practices and the introduction and widespread adoption of the GRI Guidelines, this research sought to understand the factors that determine a company’s CSR disclosure strategy. It examined the relationship between a four-dimensional model of reporting …
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Sustainable future for Hong Kong: An assessment of current sustainability reporting trends, attitudes and future developments
… to meet the needs of the people. Sustainability reporting, also known as Corporate Social Responsibility (CSR) reporting, helps companies and organizations measure, understand, and communicate their economic, environmental, social and governance performance and impacts (i.e., pollution), provides …
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Towards a Confucian CSR: Reimagining Corporate Social Responsibility from a Chinese Philosophical Perspective
… to adopt corporate social responsibility (CSR), the notion of CSR is confined by philosophical assumptions and concepts. How then might Chinese companies express their CSR set within a Chinese culture influenced by Confucian philosophy? This research aims to explore the possibility of a …
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How do CSR rating schemes influence corporate behavior? : lessons from the utility industry
… to voluntary corporate social responsibility (CSR) rating schemes, and over 380 CSR rating schemes exist to assess companies' corporate actions. While reporting to CSR rating schemes may signal that a company takes responsibility for its environmental, social, and economic impacts, the …
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An exploration of developments of corporate social responsibility
… UK which was originally termed by scholars as CSR 1.0 model consisting of - defensive, charitable, promotional and strategic Visser (2010), Claydon (2011), Idowu and Schmidpeter (2016) and Camilleri (2017). It revolved round the following dominant paradigms - greed, philanthropy, marketing, …
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The Impact of Corporate Social Responsibility on Sustainable Development: An Assessment of the Electricity Supply Industry (ESI) Corporations in Namibia
… the role of Corporate Social Responsibility (CSR) in advancing sustainable development within Namibia's Electricity Supply Industry (ESI). The primary objective of this study is to evaluate the alignment of CSR practices with national development objectives and the United Nations Sustainable …