Three Essays On Corporate Social Responsibility Activities And Reporting PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Three Essays On Corporate Social Responsibility Activities And Reporting PDF full book. Access full book title Three Essays On Corporate Social Responsibility Activities And Reporting.
Author | : Maryna Gulenko |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : |
ISBN | : |
Download Three Essays on Corporate Social Responsibility Activities and Reporting Book in PDF, ePub and Kindle
Author | : Xiao Pan |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download Three Essays on the Corporate Social Responsibility and Firm Outcomes Book in PDF, ePub and Kindle
Author | : Xingzi Ren |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : |
ISBN | : |
Download Three Essays on Corporate Social Responsibility Book in PDF, ePub and Kindle
Author | : Dina Mohamed Kamal Kassab |
Publisher | : |
Total Pages | : 0 |
Release | : 2015 |
Genre | : |
ISBN | : |
Download Three Essays on Corporate Social Responsibility, Business Politicians and Corruption Book in PDF, ePub and Kindle
What is Corporate Social Responsibility (CSR) and can it be demand-driven ? Is there a business case for corporates providing the public good or should it be solely provided by the government ? Are green products over-priced and should they be taxed ? If they are, who are the beneficiaries and who are the actual tax payers ? Will results differ whether the CSR investments in question complement or substitute for the government provision of public goods ? Chapter 1 of this Ph.D. dissertation will address these questions and create a conceptual framework for further analysis in subsequent chapters of CSR as a desirable activity whereby firms provide a public good alongside the private good they produce. One of the main issues that emerge from this analysis is the need to identify and explore a new kind of dichotomy, i.e. the trade-off between market provision of public goods via CSR and its public counterpart via the government. This question gains particular importance in the context of developing countries, as well as in some developed ones, where firms have strong political ties. In Chapter 2, it is shown that politically connected firms - or, at extreme, the business politicians - may try to influence the government to reduce its provision of the public good to maximize the reputational return on their CSR investments. The mechanism goes as follows. An underprovided public good offers the opportunity for large political benefits to firms stepping in the areas where the government fails to deliver through their CSR activities. Consumers are suspicious about the true motives for which firms engage in CSR, it may be out of benevolence or political greed, however, since all firms, including the greediest and the most prosocial ones participate, politics interfering with business does not spoil firms' image since those political benefits are so large that everyone does it. We refer to this phenomenon as corruption becoming a social norm. Chapter 3 provides a strategic explanation for this phenomenon of corruption being epidemic in the economy. It explains why corruption, in the form of bribetaking, may become widespread among government agencies, for the mere reason that their efforts are interdependent.
Author | : Zhe Li |
Publisher | : |
Total Pages | : 0 |
Release | : 2021 |
Genre | : |
ISBN | : |
Download Three Empirical Essays on Corporate Social Responsibility Book in PDF, ePub and Kindle
Author | : Niklas Kerkhoff |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : |
ISBN | : |
Download Essays on Corporate Social Responsibility Reporting Book in PDF, ePub and Kindle
Author | : Isabel-María García-Sánchez |
Publisher | : Cambridge Scholars Publishing |
Total Pages | : 252 |
Release | : 2019-01-08 |
Genre | : Business & Economics |
ISBN | : 1527524434 |
Download The Disclosure and Assurance of Corporate Social Responsibility Book in PDF, ePub and Kindle
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Author | : Sonal Kumar |
Publisher | : |
Total Pages | : 0 |
Release | : 2020 |
Genre | : |
ISBN | : |
Download Three Essays on Ethical Corporate Behavior Book in PDF, ePub and Kindle
The first essay extends the literature on how social and organizational discrimination in the form of glass ceiling, interact with managerial traits in shaping observed leadership effectiveness. We show that when the population of CEOs is stratified by ethnicity and gender, the colored female CEO emerges as the best performing while the white male CEO is consigned among the worst performers. Additionally, the transition from male to female CEOs seems to follow corporate down- turn and precede an upturn. Furthermore, the upswing is strongest following a transition from white male to colored female CEO. We attribute these observed differences between the groups to the existence of the glass ceiling. Discriminatory selection and promotion process potentially imposes much higher demands on candidates belonging to the discriminated group. Thus, the level of ability of the successful average colored female is much higher than those of the average white male CEO. These results potentially have important implications for both policy and research. The second essay examines whether gender discrimination after women are elevated to positions of power impacts financial reporting quality. Specifically, we extend the literature by using role congruity theory and glass cliff hypothesis to examine the earnings management behavior of female chief executive officers (CEOs) conditional on the power they hold. We find that female CEOs do not necessarily reduce earnings management. For CEOs holding less power, women CEOs demonstrate lower earnings management relative to their male counterparts. However with increased power, we find women and male CEOs to exhibit similar earnings management behaviors. Thus, the earnings management behaviors of women CEOs are not solely dictated by their risk-taking and ethical attitudes, but by the existence of glass cliffs which imposes high demands on women CEOs to conform to their gender roles. The final essay examines the stock price changes to the firm's strategic choice towards symbolic and substantive CSR. Our results indicate that stock prices react differently to symbolic and substantive CSR. Symbolic CSR is used as a means to repair reputational damage following a corporate controversy and attracts a positive stock price change consistent with stakeholder wealth maximization theory. In contrast, substantive CSR, undertaken to conform long-term commitment towards CSR is perceived as over-investment by managers in the manifestation of agency leading to a negative stock return-substantive CSR relation. However, no such negative relation between stock returns and substantive CSR is found for a subset of family firms, where the controlling families have a personal interest in the long-term performance of the firm. Overall, the results indicate that the stock market responds to the nature of CSR activities.
Author | : Kıymet Tunca Çalıyurt |
Publisher | : Springer |
Total Pages | : 384 |
Release | : 2018-03-01 |
Genre | : Business & Economics |
ISBN | : 9811032122 |
Download Sustainability and Social Responsibility of Accountability Reporting Systems Book in PDF, ePub and Kindle
This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists the reader in applying sustainable corporate social responsibility reporting across those sectors. As a central theme, the book addresses how the theory and application in sustainability and social responsibility has different dimensions and aspects which are impossible to apply across different sectors. This point of view is supported by chapter contributions from countries around the world including Turkey, Serbia, Malaysia, United States, South Africa, Italy, China, Brasil, Romania, Serbia, Puerta Rico, Algeria. Academics worldwide will discover in Sustainability and Social Responsibility of Accountability Reporting Systems: A Global Approach the latest developments about corporate social responsibility and sustainability of accountability reporting systems.
Author | : Jane Thostrup Jagd |
Publisher | : Routledge |
Total Pages | : 158 |
Release | : 2014-08-27 |
Genre | : Business & Economics |
ISBN | : 1317743547 |
Download Investor Oriented Corporate Social Responsibility Reporting Book in PDF, ePub and Kindle
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.