Search results for "CSR reporting"

Legislative basis for corporate social responsibility reporting

2014

The Directive 2014/95/EU – Is there a “New” Beginning for CSR in Romania?

2017

Abstract The global commandments of sustainable development, assumed and translated by the EU into a series of communications and resolutions, have found themselves a new (and more powerful) expression into the “Directive 2014/95/EU (…) as regards disclosure of non-financial and diversity information by certain large undertakings and groups”; in order to increase the transparency of their sustainability-related actions and results, these companies need to report (starting from 2018, by referring to the financial year 2017) information “relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters”. As regards the Romania…

Framing of Corporate Social Responsibility by Agribusiness in the USA and Europe : A study of whether the Corporate Social Responsibility disclosure …

2016

Master thesis Business Administration BE501 - University of Agder 2016 This thesis examines whether the CSR reports by agricultural biotechnology and agrochemical companies in the USA and Europe align to the stakeholders’ (NGOs and the external constituents) expectations. The focus is on issues of key importance to these firms and the stakeholders, including GMOs, chemicals, and the corporate control over seeds. Framing creates expectations, as framing theory indicates framing is to focus on some of the many facets through which an issue can be seen, and highlight them using salient words and phrases to render them significant. The analysis revealed that 16 companies prepare CSR reports: 8 …