Search results for "responsibility."
showing 10 items of 575 documents
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
A Decision Model on Corporate Social Responsibility and Business Strategies
2017
The role of companies in today's society has been radically transformed, especially in developed economies. The stakeholders have deposited on companies different expectations compared to some years ago. Furthermore, this transformation has led to the establishment of new internal models of corporate governance depending on the intensity of the impact of demand for social action coming from the stakeholders interacting with firms. The aim of this work is to offer a decision model on Corporate Social Responsibility (CSR) and business strategies. This model constitutes a tool that can be adopted by firms, no matter their operational sector, to establish their particular coordinates with respe…
Banca ética y banca cooperativa. Un análisis comparativo a través del estudio de Caixa Popular y de Fiare Banca Ética
2017
Los bancos sociales representan en la actualidad una alternativa a la banca convencional, sobre todo para aquellos clientes que demandan un consumo socialmente responsable. La banca social está formada por dos tipos diferentes de entidades de crédito: los bancos cooperativos y los bancos éticos. Los primeros desarrollan su actividad desde hace ya más de un siglo a través de un modelo de banca de proximidad enfocada al territorio. Los segundos llevan tres décadas aproximadamente de funcionamiento, dirigiéndose a la realización de inversiones socialmente responsables (proyectos sociales y medioambientales). En el presente trabajo se analizan las similitudes y diferencias entre ambos modelos d…
Land degradation a matter of attitude? A case study from southern Transylvania (Romania)
2016
A better public perception and knowledge on land degradation increases the individual and collective responsibility in land use and land management. Based on interviews, this paper presents results of evaluation of public perception and attitude towards degrading phenomena in the central part of Romania, an area prone to geomorphologic processes, with different land uses and a high proportion of degraded land. The research reveals natural causes, improper land use, categories of land owned, socio-economic causes and involvement of institutions as key aspects of public perception. Our research could be useful in the identification and design of measures in regional planning to attract popula…
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
Perioperative and anesthetic deaths: toxicological and medico legal aspects
2019
Abstract Background Anesthesia has become safer during decades, though there is still a preventable mortality; the complexity of medical and surgical interventions, increasingly older and sicker patients, has created a host of new hazards in anesthesiology. In this paper, some of these perioperative (PO) fatal adverse events are investigated in terms of health responsibility. Selective literature research in several data bases, concerning perioperative and anesthetic deaths and medical responsibility, was performed. Main text A generally accepted definition of the anesthesia and perioperatory-related death still remains one of the major concerns in forensic pathology, and the terms “operati…
Over the Cuckoo’s Nest : Towards a Nordic Model of the Responsible University?
2019
AbstractThis concluding chapter takes stock of the major elements, both empirical and conceptual, that underpin the case chapters presented in the book. The chapter is organised in three distinct sections. First, addressing a largely scientific audience, the chapter attempts to make conceptual sense of the findings from an organisational theory perspective. Second, it shifts focus to the wider community of practitioners (policy makers, advisers, university managers and administrators, etc.) by shedding light on the practical implications of the volume’s core findings for both policy and practice. Third, the chapter once again addresses an academic audience by sketching out the road ahead re…
Agents of change: Women in top management and corporate environmental performance
2020
International audience; We analyze the influence of gender diversity in top management on the environmental performance of French firms. Consistent with gender socialization theory, which posits that women are raised from childhood to be more nurturing and compassionate for others, we find that firms with more women in top management exhibit higher environmental performance. This result extends those already reported in the literature regarding the effect of gender diversity at board level. We also show that women in top management are associated with several key indicators such as development of eco‐friendly products and commitment to resource reduction. Furthermore, we find that the influ…
Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?
2021
Abstract This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions,…
Financial Risk Management and Sustainability
2021
In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required [...]